Eximkey - India Export Import Policy 2004 2013 Exim Policy
Service Tax ST Notifications 2005 NTF. NO. 33/2005-ST, DT. 20/10/2005
NTF. NO. 33/2005-ST, DT. 20/10/2005

New form for submission of return under Rule 9 of CENVAT credit Rules, 2004


G.S.R. (E).- 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 subrules, namely:-

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
cccccccccccccccccccc

2.Registration Numbers of premises for which return is being filed
cccccccccccccccccccc

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
 Apr/OctMay/NovJune/DecJuly/JanAug/FebSept/MarTotal 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-CashChallan NumberDateAmount-CreditSource 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 CreditApt/OctMay/NovJune/DecJuly/JanAug/FebSept/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 CreditApt/OctMay/NovJune/DecJuly/JanAug/FebSept/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 CreditApt/OctMay/NovJune/DecJuly/JanAug/FebSept/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 CreditApt/OctMay/NovJune/DecJuly/JanAug/FebSept/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)”

2. This notification shall come into force on the date of its publication in the Official Gazette.

(R. Sriram)
Deputy Secretary to the Government of India
(F.No. 137/44/2004-CX.4)

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