Printing, Exporting, and Validating Form ST-3 Report (Service Tax)

PART-A General Information

A1. Original Return and Revised Return

Displays Yes for:

Original Return , if the Form ST3 report is saved and printed.

Revised Return , if the Form ST3 report is recomputed, saved as revised return and then printed.

Note:

♦ Click F6: Save to save the return

♦ Click F5: Recompute to recompute the values in return

♦ Click F7: Save as revised to save the revised return)

A2. STC Number*

Displays the Service tax registration number entered in the Service Tax Details screen of Statutory & Taxation features.

A3. Name of the Assessee

Displays the Mailing Name entered in Company Creation screen. Even if this field is not filled, it gets auto fetched directly from database once the return is uploaded.

A4. Financial Year*

Displays the financial year based on the period entered in Form ST3 report.

A5. Return for the Period*

Displays the return period based on the period entered in Form ST3 report.

A6.1 Has the assessee opted to operate as “Large Taxpayer” Unit [‘Y’/’N’](As defined under Rule 2(e)(ea) of the Central Excise Rules, 2002 read with Rule 2 (1)(c)(cc) of the Service Tax Rules, 1994)

Displays Yes if the option Is company a Large Tax payer Unit (LTU) is set to Yes in Service Tax Details screen of Statutory & Taxation features.

A6.2 If reply to column A6.1 is Yes, name of Large Taxpayer Unit opted for

Displays the Name of LTU entered in Service Tax Details screen of Statutory & Taxation features.  Even if this field is not filled, it gets auto fetched directly from database once the return is uploaded.

A7. Premises Code Number

Gets auto fetched directly from database once the return is uploaded.

A8. Constitution of the assessee*

Displays the Type of organisation selected in Service Tax Details screen of Statutory & Taxation features.

A9. Taxable Service(s) for which Tax is being paid

Displays the service category for which assessee is liable to pay tax as provider or recipient of service. Category details are picked from the transaction level from which assessee is liable to pay tax.

A10. Assessee is liable to pay service tax on this taxable service as

A10.1 A Service Provider under Section 68(1)

Displays Yes , when transaction of service rendered is recorded in sales, journal or receipt (professional receipt or advance receipt) by selecting any of the following Type of service :

● Taxable

● Pure agent

● Exempt

● Export

A10.2 A Service Receiver under Section 68(2)

Displays Yes , when:

● Services listed under reverse charge mechanism are received and realised for the said service category.

● Transaction are recorded in purchase, journal or payment voucher with Taxable as the Type of service by enabling the option Is reverse charge applicable in Service Tax Allocation screen.

A10.3 A Service Provider under partial reverse charge under proviso to Section 68(2)

Displays Yes , when:

● Services listed under reverse charge mechanism are rendered for the said service category.

● Transaction are recorded in sales, journal or receipt voucher with Taxable as the Type of service by enabling the option Is reverse charge applicable in Service Tax Allocation screen.

A10.4 A Service Receiver under partial reverse charge under proviso to Section 68(2)

Displays Yes , when A10.2 is set to Yes .

A10.5 If covered by A10.3 above, then the percentage of Service Tax Payable as Provider of Service

Displays the percentage of service provider's liability if the box A 10.3 is set to Yes .

A10.6 If covered by A10.4 above, then the percentage of Service Tax Payable as Recipient of Service

Displays the percentage of liability for the receiver of services if the box A 10.4 is set to Yes .

A11 EXEMPTIONS

A11.1 Has the assessee availed benefit of any exemption Notification ('Y'/'N')

Displays Yes , if there are transactions of partial reverse charge or exempt services rendered during the return period.

A11.2 If reply to A11.1 is 'Y', please furnish Notification No. and Sl. No. in the Notification under which such exemption is availed

Notification Number

Displays the Notification number entered for exempt services or partial reverse charge in the category master or Service Tax Allocation screen of the invoice.

Sl. No.

Displays the Notification Sl number entered for the exempt services or partial reverse charge in the category master or Service Tax Allocation screen of the invoice.

A12 ABATEMENTS

A12.1 Has any abatement from the value of services been claimed ('Y'/'N')

Displays Yes , if there are transactions of reverse charge or taxable services rendered with abatement during the return period.

A12.2 If reply to A12.1 is 'Y', please furnish Notification No. and Sl. No. in the Notification under which such abatement is availed

Notification Number

Displays the Notification number entered for the abatement on taxable or reverse charge services in the category master or Service Tax Allocation screen of sales invoice.

Sl. No.

Displays the Notification Sl number entered for the abatement on taxable or reverse charge services in the category master or Service Tax Allocation screen of sales invoice.

A13 PROVISIONAL ASSESSMENT

A13.1 Whether provisionally assessed ('Y'/'N')

Displays No .

A13.2 If reply to A13.1 is 'Y', please furnish Provisional Assessment Order No. & Date

Provisional Assessment Order No.

This field is currently blank.

Date

This field is currently blank.

PART - B VALUE OF TAXABLE SERVICE AND SERVICE TAX PAYABLE

B1 FOR SERVICE PROVIDER

B1.1 Gross amount (excluding amounts received in advance, amounts taxable on receipt basis, for which bills/invoices/challans or any other document may not have been issued) for which bills/invoices/challans or any other documents are issued relating to service provided or to be provided (including export of service and exempted service)

Displays:

● Gross service value of all taxable services rendered during the return period under accrual basis of tax computation.

● Service amount recorded in sales or sales in receipt/journal voucher for the Type of service set as Taxable , Pure Agent , Exempt or Export .

B1.2 Amount received in advance for services for which bills/invoices/challans or any other documents have not been issued

Displays the service amount received in advance from receipt or journal voucher for a particular taxable service.

B1.3 Amount taxable on receipt basis under third proviso to Rule 6(1) of Service Tax Rules, 1994 for which bills/invoices/challans or any other documents have not been issued

Displays:

● Gross service value of all taxable services rendered during the return period under realisation basis of tax computation.

● Service amount recorded in Sales or sales in receipt/journal voucher for the type of service set as Taxable , Pure Agent , Exempt or Export .

B1.4 Amount taxable for services provided for which bills/invoices/challans or any other documents have not been issued

This field is currently blank.

B1.5 Money equivalent of other considerations charged, if any, in a form other than money

Displays the amount realised in journal voucher having Money Equivalent of Consideration set as the Nature of adjustment for service provided under realisation basis or any advance received as consideration other than money.

B1.6 Amount on which Service Tax is payable under partial reverse charge

Displays:

● Gross service value of all taxable services rendered during the return period under reverse charge mechanism.

● Sales transactions recorded for Type of payment set as Taxable by enabling Is Reverse Charge Applicable .

B1.7 Gross Taxable Amount

B1.7 = (B1.1 + B1.2 + B1.3 + B1.4 + B1.5 + B1.6)

Displays auto calculated value.

B1.8 Amount charged against export of service provided or to be provided

Displays the service value of transactions recorded with the Type of service as Export in Service Tax Allocation screen of sales invoice.

B1.9 Amount charged for exempted service provided or to be provided (other than export of service given at B1.8 above)

Displays the service value of transactions recorded with the Type of service as Exempt in Service Tax Allocation screen of sales invoice.

B1.10 Amount charged as Pure Agent

Displays the Allowable Expense value of transactions recorded with the Type of service as Pure Agent with Allowable Expense in Service Tax Allocation screen of sales invoice.