NTF. NO. 31/2005-ST, DT. 20/10/2005
New forms of service tax ST1, ST2 AND ST3 for returns
G.S.R (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the
Service Tax Rules, 1994, namely:-
1. (1) These rules may be called the Service Tax (Sixth Amendment) Rules, 2005.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Service Tax Rules, 1994, for the
Forms ST-1,
ST-2 and
ST-3, the following Forms shall be substituted, namely:-
Form ST 1
[Application form for registration under Section 69 of the Finance Act, 1994 (32 of 1994)]
(Please tick appropriate box below)
c New Registration
c Amendments to information declared by the existing Registrant.
Registration Number in case of existing Registrant seeking Amendment
_____________
| 1. | (a) Name of applicant
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(b) Address of the applicant
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| 2. | Details of Permanent Account Number (PAN) of the applicant
(a) Whether PAN has been issued by the Income Tax Department
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Yes No
(b) If Yes, the PAN
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(c) Name of the applicant (as appearing in PAN)
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| 3. | (a) Constitution of applicant (Tick as applicable)
(i) Proprietorship
c
(ii) Partnership
c
(iii) Registered Public Limited Company
c
(iv) Registered Private Limited Company
c
(v) Registered Trust
c
(vi) Society/Cooperative society
c
(vii) Others
c
(b) Name, Address and Phone Number of Proprietor/Partner/Director
(i) Name
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(ii) Address
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(iii) Phone Number
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| 4. | Category of Registrant (Please tick appropriate box)
(a) Person liable to pay service tax
(i) Service provider c
(ii) Service recipientc
(b) Other person/class of persons
(i) Input service distributorc
(ii) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds three lakh rupees c
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| 5. | (a) Nature of Registration (Tick as applicable)
(i) Registration of a single premise c
(ii) Centralized Registration for more than one premises c
(b) Address of Premises for which Registration is sought
(i) Name of Premises / Building
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(ii) Flat/Door/Block No.
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(iii) Road/Street/Lane
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(iv) Village / Area / Lane
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(v) Block/Taluk/Sub-Division/Town
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(vi) Post office
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(vii) City/District
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(viii)State/Union Territory
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(ix) PIN
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(x) Telephone Nos.:
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(xi) Fax No.
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(xii)E-mail Address
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(c) In case of application for Centralized Registration, furnish address of all the premises from where taxable services are provided or intended to be provided (FORMAT AS PER 5(b) ABOVE)
(d) In case of application for Input Service Distributor, furnish address of all the premises to which credit of input services is distributed or intended to be distributed (FORMAT AS PER 5(b) ABOVE)
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| 6. | Address of the premises or office paying service tax under centralised billing or centralised accounting under sub-rule (2) and (3A) of rule 4 of the Service Tax Rules, 1994.
Address
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| 7. | Description of taxable services provided or to be provided by applicant |
| S.No. | Description of service | Relevant clause of section 65 of the Finance Act, 1994, to be indicated, if possible |
| (1) | (2) | (3) |
| | | |
8. Name, Designation and Address of the Authorized Signatory /Signatories:
DECLARATION
I, ___________________________________________hereby declare that the information given in this application form is true, correct and complete in every respect and that I am authorized to sign on behalf of the Registrant.
(a) For new Registration:
I would like to receive the Registration Certificate by mail / by hand/ E-MAIL
(b) For amendments to information pertaining to existing Registrant:
Date from which amendments are made: _______________
(Original existing Registration Certificate is required to be enclosed)
(Signature of the applicant/authorized person with stamp)
Date:
Place:
ACKNOWLEDGEMENTM
(To be given in the event Registration Certificate is not issued at the time of receipt of application for Registration)
I hereby acknowledge the receipt of your Application Form
(a) For new Registration
(As desired, the New Registration Certificate will be sent by E-MAIL/ mail/handed over to you in person on______________)
(b) For amendments to information in existing Registration
(I hereby acknowledge receipt of original existing Registration Certificate)
Signature of the Officer of Central Excise
(with Name & Official Seal)
Date:
Form ST-2
[Certificate of registration under Section 69 of The Finance Act, 1994 (32 of 1994)]
Shri/Ms.
. (name with complete address of premises ) having undertaken to comply with the conditions prescribed in Chapter V of the Finance Act, 1994 read with the Service Tax Rules, 1994, and any orders issued thereunder is hereby certified to have been registered with the Central Excise Department. The Service Tax Code and other details are mentioned hereunder.
| 1. | PAN No. cccccccccc
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| 2. | Service Tax Code ccccccccccccccc
(Registration Number)
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| 3. | Taxable Services ccccccccccccccc
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| 4. | Address of business premises:
(i) Name of Premises / Building
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(ii) Flat/Door/Block No.
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(iii) Road/Street/Lane
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(iv) Village / Area / Lane
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(v) Block/Taluk/Sub-Division/Town
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(vi) Post office
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(vii)City/District
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(viii)State/Union Territory
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(ix) PIN Telephone Nos:
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(x) E-mail Address
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| 5. | PREMISES CODE
ccccccccc [SL.NOS.2,3,4 TO BE REPEATED FOR EVERY PREMISES BEING GRANTED A REGISTRATION UNDER THIS CERTIFICATE. PREMISES CODE IS GIVEN BY THE DEPARTMENT BASED ON THE COMMISSIONERATE+DIVISION+ RANGE+ SL NO]
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Note:
1. In case the registrant starts providing any other taxable service (other than those mentioned above), he shall intimate the department.
2. In case the registrant starts billing from other premises (other than those mentioned above), he shall intimate the department.
3. These intimations and any other information which registrant wishes to bring to the notice of the department can be submitted on-line by the registrant after logging on to web-site.
4. This registration certificate is not transferable.
5. List of Accounting Codes is enclosed. These may invariably be furnished in the challan at the time of making payment of service tax.
| Place:
. | Name and signature of the Central Excise |
| Date:
. | Officer with official seal |
CC: (by e-mail) To-
(1) The Pay and Accounts Officer (Commissionerate Name)
(2) The Superintendent of Central Excise (Where premises are located).
Form ST 3
(Return under Section 70 of the Finance Act, 1994)
FINANCIAL YEAR____________
For the period: (Please tick appropriate box)
c [April-September]
c [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)________________________________
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| 4. | Payment of Service Tax
Category of Service:
__________________________________________________
|
(A) Payment details
| | Apr/Oct | May/Nov | June/Dec | July/Jan | Aug/Feb | Sept/Mar | Total of column (2) to |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Amount received towards taxable service(s) provided | | | | | | | |
| Amount received in advance towards taxable service(s) to be provided | | | | | | | |
| Amount Billed- gross | | | | | | | |
| Amount billed for exempted services other than export | | | | | | | |
| Amount billed for exported services, without payment of tax | | | | | | | |
| Amount billed for services on which tax is to be paid | | | | | | | |
| Abatement claimed- Value | | | | | | | |
| Notification number of Abatement | | | | | | | |
| Notification number of exemption | | | | | | | |
| Provisional Assessment order no. | | | | | | | |
| Service tax payable | | | | | | | |
| Education cess payable | | | | | | | |
| Service tax paid in cash | | | | | | | |
| Challan Number | | | | | | | |
| Challan date | | | | | | | |
| Service tax paid through cenvat credit | | | | | | | |
| Education cess paid in cash | | | | | | | |
| Education cess paid through education cess credit | | | | | | | |
(To be repeated for every category of service provided /received, and for every registered premises separately)
(B) Details of other payments
| | Amount-Cash | Challan Number | Date | Amount-Credit | Source Document No |
| (1) | (2) | (3) | (4) | (5) | (6) |
| Arrear of service tax | | | | | |
| Education cess | | | | | |
| Interest | | | | Not applicable | |
| Penalty | | | | Not applicable | |
| Miscellaneous | | | | Not applicable | |
| Excess amount paid and adjusted subsequently** | | | | | |
| Total | | | | | |
** 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
| Details of Credit | Apt/Oct | May/Nov | June/Dec | July/Jan | Aug/Feb | Sept/Mar |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| Opening Balance | | | | | | |
| Credit availed on inputs | | | | | | |
| Credit availed on capital goods | | | | | | |
| Credit availed on input services | | | | | | |
| Credit received from inputs service distributor | | | | | | |
| Total credit availed | | | | | | |
| Credit utilized towards payment of service tax | | | | | | |
| Closing balance | | | | | | |
(B) Education cess credit details
| Details of Credit | Apt/Oct | May/Nov | June/Dec | July/Jan | Aug/Feb | Sept/Mar |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| Opening Balance | | | | | | |
| Credit of education cess availed on goods | | | | | | |
| Credit of education cess availed on services | | | | | | |
| Credit of education cess utilized for payment of service tax | | | | | | |
| Closing Balance | | | | | | |
6. Credit details for Input service distributor
(A) Details of Cenvat credit received and distributed
| Details of Credit | Apt/Oct | May/Nov | June/Dec | July/Jan | Aug/Feb | Sept/Mar |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| Opening Balance | | | | | | |
| Credit of service tax received | | | | | | |
| Credit of service tax distributed | | | | | | |
| Credit of service tax not eligible to be distributed* | | | | | | |
| Closing Balance | | | | | | |
(B) Details of Education cess received and distributed
| Details of Credit | Apt/Oct | May/Nov | June/Dec | July/Jan | Aug/Feb | Sept/Mar |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| Opening Balance | | | | | | |
| Credit of education cess received | | | | | | |
| Credit of education cess distributed | | | | | | |
| Credit of education cess not eligible to be distributed* | | | | | | |
| Closing Balance | | | | | | |
*as per rule 7(b) of CENVAT Credit Rules, 2004
(C) The taxable services on which input service credit has been distributed during the half year period
____________
____________
____________
____________
7. Details of amount payable but not paid as on the last day of the period for which the Return is filed _______________________________________________
8. Self Assessment memorandum
(a) I/We declare that the above particulars are in accordance with the records and books maintained by me/us and are correctly stated.
(b) I/We have assessed and paid the service tax and/or availed and distributed CENVAT credit correctly as per the provisions of the Finance Act, 1994 and the rules made thereunder.
(c) I/We have paid duty within the specified time limit and in case of delay, I/We have deposited the interest leviable thereon.
Place:
Date: | (Name and Signature of Assessee or Authorized Signatory) |
ACKNOWLEGEMENT
I hereby acknowledge the receipt of your ST-3 return for the period___________
Date:
Place:
(Signature of the Officer of Central Excise & Service Tax)
(With Name & Official Seal)
(R. Sriram)
Deputy Secretary to the Government of India
(F.No. 137/44/2004-CX.4)
Note. The principal rules were published vide number G.S.R.546 (E), dated the 28th June 1994 (notification No.2/94-Service Tax, dated the 28th June 1994) and was last amended vide number G.S.R. 365(E) dated the 7th June, 2005 (notification No. 23/2005-Service Tax, dated the 7th June, 2005).
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