Service Tax (Third amendment) Rules, 2016 - Amendments in Half Yearly Return - Form ST-3

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....    (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Service Tax Rules, 1994, in Form ST- 3,- (i) in Part-A, in the Table, in A8,- (a) in serial number A 8.1, for the words "Individual/Proprietary", the words "Individual/Proprietary/ One Person Company" shall be substituted; (b) in serial number A 8.2, for the words "Limited Liability Partnership", the words "Partnership/Limited Liability Partnership" shall be substituted; (ii) in Part -B,- (a) in the Table "B1 FOR SERVICE PROVIDER", after serial number B1.24 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:- "B1.25 Krishi Kalyan Cess payable bas....

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.... and Higher Education Cess and other amounts paid"; (v) in Part DA, after serial number DA4 and the entries relating thereto, the following serial number and the entries shall be inserted namely :- "DA4.1 By adjustment of excess amount paid earlier as Swachh Bharat Cess in respect of immovable property on account of non availment of deduction of property tax paid and adjusted in this period under rule 6(4C) of the Service Tax Rules,1994";              (vi) after Part DA, the following part shall be inserted, namely:- "PART DB- KRISHI KALYAN CESS PAID IN CASH AND THROUGH CENVAT CREDIT DB1 In cash           &nbs....

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....i) in Part G, in the Table, after serial number G16 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- "G17 Arrears of Krishi Kalyan Cess paid in cash             G18 Arrears of Krishi Kalyan Cess paid by utilising Cenvat Credit             G19 Interest on Krishi Kalyan Cess paid in cash             G20 Penalty on Krishi Kalyan Cess paid in cash             G21 Total payment of arrears, interest, penalty on Krishi Kalyan Cess ....

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.... amount equal to 2%/7%/6% of the value of exempted services/goods under rule 6(3)(i) of CENVAT Credit Rules, 2004? ("Y"/ "N")   If reply to I1.3.1 is "N" (i.e., opting to pay under Rule 6(3)(ii) read with rule 6(3A) of CENVAT Credit Rules, 2004), then - I1.4 Value of exempted goods manufactured during the preceding financial year     I1.5 Value of exempted services provided during the preceding financial year   I1.6 Total value of exempted goods manufactured and services provided during the preceding financial year [refer to E in rule 6(3A)(b)(iv)] I1.6=(I1.4+I1.5)   I1.7 Value of non-exempted goods manufactured during the preceding financial year &nbs....

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....         I3.4.2 Credit of Krishi Kalyan Cess taken   I3.4.2.1 on input services received directly             I3.4.2.2 as received from Input Service Distributor             I3.4.2.3 Any other credit taken (please specify)             I3.4.2.4 Total credit of Krishi Kalyan Cess taken I3.4.2.4=(I3.4.2.1+I3.4.2.2+I3.4.2.3)             I3.4.3 Credit of Krishi Kalyan Cess utilised   I3.4.3.1 for payment of Krishi Kalyan Cess on se....

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....         J2 DETAILS OF CENVAT CREDIT OF EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF - J2.1 Opening Balance of CENVAT credit of Education Cess             J2.2 Credit of Education Cess taken (for distribution) on input services             J2.3 Credit of Education Cess distributed             J2.4 Closing Balance of Cenvat credit of EC J2.4={(J2.1+J2.2) - J2.3}             J3 DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER EDUCATION CESS TAKEN AND DISTRIBUTI....