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    <title>Service Tax (Second Amendment) Rules, 2016</title>
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    <description>The amendment inserts specific Form ST-3 entries for Swachh Bharat Cess: provider and receiver table lines to compute Cess payable, a deposit line for Cess deposited in advance, a new Part DA to record cash payments and adjustments (including advance deposits, excess payments and book adjustments) with a total, arrears/interest/penalty lines for Cess, and revised challan and source-document headings to incorporate Swachh Bharat Cess and the new DA and arrears columns.</description>
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      <description>The amendment inserts specific Form ST-3 entries for Swachh Bharat Cess: provider and receiver table lines to compute Cess payable, a deposit line for Cess deposited in advance, a new Part DA to record cash payments and adjustments (including advance deposits, excess payments and book adjustments) with a total, arrears/interest/penalty lines for Cess, and revised challan and source-document headings to incorporate Swachh Bharat Cess and the new DA and arrears columns.</description>
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      <pubDate>Tue, 08 Mar 2016 00:00:00 +0530</pubDate>
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