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    <description>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.</description>
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