ST3 Report is a statutory report that displays the ST3 Form in the CBEC prescribed format. ST-3 form is used to file half-yearly service tax returns to the Commissionerate of Service Tax.
To view ST3 Report
Go to Gateway of Tally > Display > Statutory Reports >Service Tax Reports > ST3 > Report
In Form ST3 print configuration screen
In Period For field, select the period for which ST3 Report to be printed. ST3 Form is half yearly return hence, application displays Two Period option
April - September
October - March
Specify the Place and Date.
For information on the new ST3 form for filing returns for period after 1st July 2012, refer here.
For details on the old ST3 form for filing returns for the period prior to 1st July 2012, click here.
Page 7 of Form ST-3
Financial Year: Displays the Financial Year for which the ST3 report is generated.
For the period: The Period for which the return is generated is check marked.
Fields (1A,1B,2A,2B, 2C and 2D): These fields are updated based on the inputs provided in Company Service Tax Details by the assessee in F11: Features > F3 Statutory & Taxation.
(3) Computation of Service Tax: This section of ST 3 Form is separated for each taxable service on which service tax is payable by the assessee during the half yearly period.
(3A1) Name of Taxable Service: Here specific service tax category is printed.
(3A2) Assessee is liable to pay service tax on this taxable service as:
(i) a service provider; or : This field is set to Yes by default based on the service category.
(ii) a service receiver liable to make payment of service tax: Liability to pay service tax on services received it will be marked accordingly.
(3B) Sub-clause No. of clause (105) of section 65 - The sub clause code which is displayed for each service tax category will be printed.
(3C1) Has the assessee availed benefit of any exemption notification (‘Y/N’) - This field displays the details as Yes if the assessee has availed the benefit of exemption notification or if not NO will be displayed.
(3C2) If reply to column “C1” is ‘Yes’, please furnish Notification Nos. - All the exemption Notification Nos entered in the party ledger are displayed.
Note: Fields 3C1 and 3C2 are displayed based on service which are identified as exempted during the transaction and all notifications nos are printed continuously.
(3D) If abatement is claimed as per notification No. 1/2006-ST, please furnish Sr. No. in the notification under which such abatement is claimed - This field displays the details of abatement serial number. This detail is picked up from the service tax details while entering transaction for a category which are eligible for abatement.
(3E1) Whether provisionally assessed (‘Y/N’) - To be manually filled out by the assessee while submitting the form
(3E2) Prov. assessment order No. (‘if any’) - To be manually filled out by the assessee while submitting the form
(3F) Value of taxable service, service tax payable and gross amount charged - This section details the entire transactions for the half year and indicates the amount of service tax payable and Taxable amount charged which is the invoice value.
3F (l) (a) Gross amount received/(paid) in money:
3F (I) (a) (i) against service provided - It is the total amount received on provision of services for the category. This amount is an aggregate of all paid service invoices (includes taxable, exported, exempted and also continuous service) for the period.
3F (I) (a) (ii) in advance for service to be provided - It is the total amount received as advance before provision of service for the category. (This amount is now being dealt with by raising invoices for advance received before the end of the period and hence will be reflected in 3F (I) (a) (i)
3F (I) (b) Money equivalent of considerations received/(paid) in a form other than money: This displays transactions where invoices are adjusted against bills payable for example bills set-off against supply of material or offsetting value of services received.
Note: This transactions need to be aggregated by user and input into the form manually
3F (I) (c) Value on which service tax is exempt/not payable:
3F (I) (c) (i) Amount received against export of service - This displays the transactions identified as export services. It will include both money received against services provided or advance received before provision of service.
3F (I) (C) (ii) Amount received/ (paid) towards exempted service (other than export of services) - This displays all the transactions which are identified as Exempt services.
3F (I) (c) (iii) Amount received as/(paid to) Pure Agent - This box aggregates all transactions identified as services rendered as pure agent the amount entered in the expenses field while rendering services for this category.
3F (I) (d) Abatement amount claimed - This is the aggregate of abatement claimed during transaction entry based on this category of service.
3F (I) (e) Taxable value =(a+b) minus (c+d) - Self explanatory
3F (I) (f) Service tax rate wise break-up of taxable value =(e) - Field (i) to(v) displays service tax rate wise break of the assessable value is displayed for the period.
3F (I) (g) Service tax payable= 5% of f(i)+ 8% of f(ii)+ 10% of f(iii) +12% of f(iv)+ f(v)X other rate) - The service tax payable is a product of rate of tax multiplied by the assessable value.
3F (I) (h) Education cess payable (@ 2% of Service tax) and 3F (I) (i) Secondary and higher education cess payable = (@ 1% of Service Tax) - It displays the aggregate value education cess and secondary & higher education cess is calculated on the Service tax amount in each transaction.
3F (II) (j) Gross amount for which bills/invoices/challans are issued relating to service provided/ to be provided (including export of service and exempted service) - This field displays the gross amount of every bill, invoice or challan raised during the month and excludes all components of the service taxes charged on the bill.
3F (II)(k) (k) Money equivalent of other consideration charged, if any, in a form other than money - This displays transactions where invoices are adjusted against bills payable for example bills set-off against supply of material or offsetting value of services received.
3F (II) (l) Amount charged for exported service provided/ to be provided - it displays the aggregate amount billed for service that is exported, for which no service tax is charged
3F (II) (m) Amount charged for exempted service provided/ to be provided (other than export of service given at (l) above) - This field displays the aggregate amount billed for the exempted services during the period
3F (II) (n) Amount charged as pure agent - it displays the aggregate of billing done by the assessee during the period as a “pure agent” is represented in this box.
3F (II) (o) Amount claimed as abatement - The aggregate amount of abatement availed under this service category for the month is displayed.
3F (II) (p) Net taxable amount charged =(j+k) minus(l+m+n+o) - Self explanatory
(4) Amount of Service Tax paid in advance under sub-rule (1A) of Rule 6 - Details of service tax paid in advance challan number and challan dates are captured.
(4A) Service Tax, education cess and other amounts paid - The boxes under sub section 1 i.e. (a) (b) (c) are for Service Tax Education Cess and Secondary& Higher education cess paid and consist of four boxes that are similar across the above service tax components and hence explanation are provided for just these four boxes
(i) In cash: All payments made on GAR7 in cash, cheque or DD are aggregated under this box and for the month or quarter. Payments are specifically identified as payment against/for a period while making the payment
(ii) By CENVAT credit: Where there is an excess of CENVAT credit for the particular period it is adjusted against service tax payable using a journal voucher and the same is flagged of as an entry to adjust Cenvat credit and the aggregate of the same is displayed in this box
(iii) By adjustment of excess amount paid earlier and adjusted in this period under Rule 6 (3) of ST Rules: This box is populated with the totals of all service tax adjustments under rule 6 (3) of ST rules
(iv) By adjustment of excess amount paid earlier and adjusted in this period under Rule 6 (4A) of ST Rules: This box is populated with the totals of all service tax adjustments under rule 6 (4) of ST rules
4A (I) (d) Other Amounts Paid: This section displays the details of amount that was payable earlier but paid late.
(i) Arrears of revenue paid in cash: Displays details of arrears of service tax paid by cash
(ii) Arrears of revenue paid by credit: Displays details of arrears of service tax adjusted towards the credit
(iii) Arrears of education cess paid in cash: Displays details of arrears of education cess paid by cash
(iv) Arrears of education cess paid by credit: Displays details of arrears of education cess adjusted towards the credit
(v) Arrears of Sec & higher edu cess paid by cash: Displays details of arrears of Secondary education cess paid by cash
(vi) Arrears of Sec & higher edu cess paid by credit: Displays details of arrears of secondary education cess adjusted towards the credit
(v) Interest paid: Displays the details of interest paid
(vi) Penalty paid: Displays the details of Penalty paid
(vii) Section 73A amount paid: In this field details of amount collected in excess of the service tax amount determined and paid on any taxable service will be captured.
(viii) Any other amount: Any other payment made other than the above mentioned payments, such payments will be captured here.
Note: Specific tags are provided for identifying the type of payment and are tracked to the relevant field in the form.
4A (II) Details of Challan (Vide which service tax education cess , secondary and higher education cess and other amounts paid in cash) - The challlan numbers and dates on which the GAR 7 payments made for the period are populated here.
(4B) Source documents details for entries at Column 4A (I)(a)(iii), 4A (I)(a)(iv), 4A (I)(b)(iii), 4A (I)(b)(iv), 4A (I)(c)(iii), 4A (I)(c)(iv), 4A (I)(d)(i) to (vii): Provided supporting document details for the adjustments done under Rule 6(3) and 6(4A) and for payments of arrears, interest, penalty etc.
(4C) Details of amount of Service Tax payable but not paid as on the last day of the period for which the return is filed: If the Service tax liability is not discharged in full during the period of return, the details of short payments to be provided in this field.
(5) Details of Input Stage CENVAT Credit: Here details of assessee who manufactures dutiable and exempted goods and provision of taxable and exempted services are captured along with the duties paid as per Rule 6(3) of CENVAT Credit Rules, 2004.
Note: Rule 6(3) pertains to an assessee opting not to maintain separate Cenvat credit accounts for dutiable and exempted outputs. Such assessee has to opt for one of the following two options
(i) Pay an amount equal to 10% of the value of the exempted goods or 8% of the value of the exempted services. Exempted service includes non-taxable service also.
OR
(ii) Pay an amount equivalent to the CENVAT credit attributable to inputs and input services used in or in relation to manufacture of exempted goods or for provision of exempted services.
(5A) & (5AA): If the Assessee is not maintaining separate Cenvat credit accounts for dutiable and exempted outputs, then
Details of assess providing exempted /non taxable services or inputs will be captured under section 5(A)
The value of the exempted goods cleared, exempted services provided, duty amount paid under section 6(3) of CENVAT Credit Rules, 2004 along with challan numbers and Challan Dates will be captured under 5(AA)
(5B) CENVAT Credit Taken and Utilised: Here details of cenvat taken and utilised details will be captured.
(5B) (I) CENVAT Credit of Service Tax and Central Excise Duty: The boxes under sub section captures the details of CENVAT credit of only service tax and excise duty.
(5B) (I) (a) opening balance: This box displays details of opining balance of cenvat credit
(5B) (I) (b) Credit Taken: The boxes under this sub section captures the details of CENVAT Credit taken,
* (5B) (I) (b) (i) On Inputs: This box captures the Cenvat credit taken on inputs (raw materials) used in the production of finished goods.
* (5B) (I) (b) (ii) On Capital Goods: This box captures the Cenvat credit taken on capital goods purchased for using in the production floor.
* (5B) (I) (b) (iii) On Input Services received directly: This box captures the Input credit taken services purchased.
* (5B) (I) (b) (iv) As received from input service distributor: This section displays the details cenvat credit taken as service distributor.
* (5B) (I) (b) (v) From inter unit transfer by a LTU: This section displays the details of credit transferred from one unit to another unit in case of LTU.
(5B) (I) (c) Credit Utilised: The boxes under this sub section captures the details of CENVAT Credit utilised.
*(5B) (I) (c) (i) For Payment of Service Tax: This box captures the Cenvat credit amount utilised for payment of service tax.
* (5B) (I) (c) (ii) For Payment of Education Cess on taxable service: This box captures the Cenvat credit amount utilised for payment of education cess on taxable service.
* (5B) (I) (c) (iii) For Payment of Excise or any other Duty: This box captures the Cenvat credit amount utilised for payment of excise duty or any other duties.
* (5B) (I) (C) (iv) Towards clearance of Input Goods and Capital goods removed as such: This box captures the Cenvat credit amount utilised for payment of duty towards the inputs or capital goods removed as such.
* (5B) (I) (C) (v) Towards inter unit transfer of LTU: This section displays the details of credit utilised for transfer of credit from one unit to another unit in case of LTU.
* (5B) (I) (C) (vi) for payment under rule 6(3) of the cenvat credit Rules,2004:This box captures the Cenvat credit amount utilised for payment of service tax under rule 6(3) of the cenvat credit Rules,2004.
(5B) (I) (d) Closing Balance of CENVAT Credit: This box displays closing balance of CENVTA Credit of service tax and excise duty.
(5B) (II) CENVAT Credit of Education Cess and Secondary and Higher Education Cess: The boxes under this sub section captures the details of CENVAT credit of Education cess and Secondary and Higher Education Cess.
(5B) (II) (a) opening balance: This box displays details of opining balance of Education Cess Secondary and Higher Education Cess.
(5B) (II) (b) Credit of Education Cess and Secondary and Higher Education Cess Taken: The boxes under this sub section captures the details of Secondary and Higher Education Cess taken on Inputs, Capital Goods, Input Services received directly, As received from input service distributor and From inter unit transfer by a LTU.
(5B) (II) (c) Credit of Education Cess and Secondary and Higher Education Cess utilised: The boxes under this sub section captures the details of Secondary and Higher Education Cess utilised for payment of education cess and secondary and higher education cess on services, goods, capital goods or inputs removed as such and for inter unit transfer by a LTU.
(5B) (II) (d) Closing Balance of Education Cess and Secondary and Higher Education cess: This box displays closing balance of Education Cess and Secondary and Higher Education cess
(6) Credit details for Service Distributors: This information to be furnished only by an input service distributor. Boxes under this section capture information of Cenvat credit of service tax, excise duty, education cess and secondary and higher education cess.
(7) Self Assessment memorandum: This section prints the self assessment memorandum.
(8) If the Return is prepared by a Service Tax Return Preparer (STRP): Details of Identification No. and Name of STRP needs to be provided.
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