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    <title>Amends ST-3 Return Form</title>
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    <description>The ST-3 return is amended to require a schedule for advance service tax deposits and their adjustment, to add election and reporting lines for Cenvat obligations for exempted outputs including a new table (5AA) capturing values of exempted goods and services and amounts paid by credit or cash with challan references, and to expand the credit-utilisation calculation to include payments under the Cenvat option; the Annexure of services is also extended to include specified service categories.</description>
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