Krishi Kalyan Cess reporting added to Form ST 3, requiring dedicated payment, adjustment and CENVAT credit entries in the return. The Service Tax Rules amendment updates Form ST-3 to add Krishi Kalyan Cess reporting and payment lines across multiple parts, expands taxpayer categories, inserts Part DB to record modes of Krishi Kalyan Cess payment and adjustments, adds arrears/interest/penalty lines, and revises Parts I and J to require detailed monthly/quarterly disclosure of exempted/non-exempted activity and CENVAT credit balances including opening, receipt, utilisation and closing balances for Krishi Kalyan Cess.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Krishi Kalyan Cess reporting added to Form ST 3, requiring dedicated payment, adjustment and CENVAT credit entries in the return.
The Service Tax Rules amendment updates Form ST-3 to add Krishi Kalyan Cess reporting and payment lines across multiple parts, expands taxpayer categories, inserts Part DB to record modes of Krishi Kalyan Cess payment and adjustments, adds arrears/interest/penalty lines, and revises Parts I and J to require detailed monthly/quarterly disclosure of exempted/non-exempted activity and CENVAT credit balances including opening, receipt, utilisation and closing balances for Krishi Kalyan Cess.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
