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    <description>Central Board of Excise and Customs prescribes Form ST-3 under sub-rules (9) and (10) of rule 9 of the CENVAT Credit Rules, 2004 for half yearly returns. The form requires assessee identification, registration numbers, service categories, detailed payment schedules (amounts received, billed, abatements, exemptions, tax and cess payable/paid with challan details), other payments, and comprehensive cenvat and education cess credit accounting including input service distributor distributions, closing balances, amounts payable but unpaid, a self assessment declaration, and officer acknowledgement.</description>
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