In exercise of the powers conferred by sub-rules (9) and (10) of rule 9 of the CENVAT Credit Rules, 2004, the Central Board of Excise and Customs hereby specifies the form for the purpose of furnishing return under the said sub-rules, namely:-
“Form ST – 3
(Return under Section 70 of the Finance Act, 1994)
For the period: (Please tick appropriate box)
[April-September]
[October-March]
1. Name of the assessee
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2. Registration Numbers of premises for which return is being filed
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3. Category of taxable services for which return is being filed:
(Mention all the taxable services provided/received)
(1)________________________________
(2)________________________________
(3)________________________________
4. Payment of Service Tax
Category of Service: __________________________________________________
(A) Payment details
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Apr/Oct |
May/Nov |
June/Dec |
July/Jan |
Aug/Feb |
Sept/Mar |
Total of column (2) to (7) |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
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Amount received towards taxable service(s) provided |
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Amount received in advance towards taxable service(s) to be provided |
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Amount Billed- gross |
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Amount billed for exempted services other than export |
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Amount billed for exported services, without payment of tax |
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Amount billed for services on which tax is to be paid |
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Abatement claimed- Value |
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Notification number of Abatement |
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Notification number of exemption |
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Provisional Assessment order no. |
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Service tax payable |
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Education cess payable |
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Service tax paid in cash |
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Challan Number |
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Challan date |
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Service tax paid through cenvat credit |
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Education cess paid in cash |
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Education cess paid through education cess credit |
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(To be repeated for every category of service provided /received, and for every registered premises separately)
(B) Details of other payments
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Amount-Cash |
Challan Number |
Date |
Amount-Credit |
Source Document No |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
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Arrear of service tax |
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Education cess |
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Interest |
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Not applicable |
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Penalty |
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Not applicable |
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Miscellaneous |
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Not applicable |
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Excess amount paid and adjusted subsequently** |
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Total |
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** Under rule 6(4A) of Service Tax Rules, 1994
(To be repeated for every category of service provided /received, and for every registered premises separately)
5. Credit details for Service Tax provider/recipient
(A) Cenvat credit details
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Details of Credit |
Apt/Oct |
May/Nov |
June/Dec |
July/Jan |
Aug/Feb |
Sept/Mar |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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Opening Balance |
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Credit availed on inputs |
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Credit availed on capital goods |
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Credit availed on input services |
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Credit received from inputs service distributor |
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