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SERVICE TAX RETURN AMENDED DUE TO KKC

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India Ministry of Finance Department of Revenue
Central Board of Excise and Customs
                                         


New Delhi, the 28 September, 2016
6 Asvina, 1938 Saka

Notification No. 43 /2016-Service Tax


G.S.R..... (E). - In exercise of the powers conferred by sub-section (1) read with sub- section (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 (Third Amendment) Rules, 2016.

(2) They shall come into force on the date of their publication in the Official Gazette.

2.  In the Service Tax Rules, 1994, in Form ST- 3,-

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(i) in Part-A, in the Table, in A8,-

(a) in serial number A 8.1, for the words Individual/Proprietary, the words
Individual/Proprietary/ One Person Company shall be substituted;

(b) in serial  number A 8.2, for  the words  Limited  Liability  Partnership,  the words
Partnership/Limited Liability Partnership” shall be substituted;

(ii) in Part -B,-

(a)  in the Table  B1 FOR SERVICE  PROVIDER, after serial number B1.24   and the
entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

B1.25
Krishi   Kalya Cess      payable
based on entries in serial number
B1.15






B1.26
Krishi    Kalyan    Cess    payable
based on entries in serial number
B1.16






B1.27
Total     Krishi     Kalyan     Cess payable B1.27=B1.25+B1.26;








(b) in the Table B2 FOR SERVICE RECEIVER”,   after serial number B2.24 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

B2.25
Krishi    Kalyan    Cess    payable
based on entries in serial number
B2.15






B2.26
Krishi    Kalyan    Cess    payable
based on entries in serial number
B2.16






B2.27
Total     Krishi     Kalyan     Cess
payable B2.27=B2.25+B2.26;








(iii)     in Part-C, in the Table,   after serial number C1.1 and the entries relating thereto, the
following serial number and entries shall be inserted, namely:-

C1.2
Krishi Kalyan Cess deposited in advance;








(iv)  for the  Part-D heading, the following heading shall be substituted, namely:-

Part-SERVICE TAX PAID IN CASH AND THROUGH CENVAT CREDIT

Service Tax, Swachh Bharat Cess, Krishi Kalyan Cess, Education Cess, Secondary and Higher
Education Cess and other amounts paid”;

(v) in Part DA,after serial number DA4 and the entries relating thereto,the following serial number and the entries shall be inserted namely :-

DA4.1
By adjustment of excess amount paid
earlier a Swachh Bharat Cess in respect of immovable property on account of non availment of deduction of property tax paid and adjusted in this  period  under  rule  6(4C)  of  the
Service Tax Rules,1994;






(vi) after Part DA, the following part  shall be inserted, namely:-

PART DB- KRISHI KALYAN  CESS PAID IN CASH AND THROUGH CENVAT CREDIT

DB1
In cash






DB2
By  CENVAT  credit  (not  applicable  where  the
service tax is liable to be paid by the recipient of service)









DB3
By adjustment of amount paid as    Krishi Kalyan
Cess  in advance under rule 6(1A) of the Service
Tax Rules,1994






DB4
By adjustment of excess amount paid earlier as
Krishi Kalyan Cess  and adjusted, by taking credit of such excess Krishi Kalyan Cess paid, in this period under rule 6(3) of the Service Tax Rules,1994






DB5
By adjustment of excess amount paid earlier as
Krishi Kalyan Cess   and adjusted in this period under rule 6(4A) of the Service Tax Rules,1994






DB6
By adjustment of excess amount paid earlier as
Krishi  Kalyan  Cess  in  respect  of  service  of Renting  of  Immovable  Property,  on  account  of non-availment of deduction of property tax paid and adjusted in this period under rule 6(4C) of the Service Tax Rules,1994






DB7
By  book  adjustment  in  the  case  of  specified
Government departments






DB8
Total         Krishi         Kalyan         Cess         paid
DB8=(DB1+DB2+DB3+DB4+DB5+DB6+DB7);








(vii)    in Part G, in the Table, after serial number G16 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-

G17
Arrears of Krishi Kalyan Cess paid in
cash






G18
Arrears of Krishi Kalyan Cess paid by
utilising Cenvat Credit






G19
Interest on Krishi Kalyan Cess paid   in
cash






G20
Penalty on Krishi Kalyan Cess paid in
cash






G21
Tota payment   of   arrears,   interest,
penalty     on     Krishi     Kalyan     Cess
G21=(G17+G18+G19+G20);










(viii)   in PART H,-

(a)      for H1 Table heading, the following Table heading shall be substituted, namely:-

H1 DETAILS OF CHALLAN (vide which Service Tax, Swachh Bharat Cess, Krishi Kalyan Cess, Education Cess, Secondary and Higher Education Cess and other amounts have been paid in cash)”;

(b) for H2 Table heading, the following Table heading shall be substituted, namely:-

H2 Source document details for payments made in advance/adjustment, for entries made at column D3, D4, D5, D6, D7;   DA2, DA3, DA4, DA4.1, DA5 ;  DB3, DB4, DB5, DB6, DB7; E3, E4, E5, E6, E7; F3,F4, F5, F6, F7; G1 to G11, G13 to G15 and G17 to G20.;

(ix) in PART - I,-

(a) for the Table I-1 the following Table shall be substituted, namely,-

I1 DETAILS ABOUT THE ASSESSEE PROVIDING EXEMPTED AND NON-TAXABLE SERVICE OR MANUFACTURING EXEMPTED EXCISABLE GOODS




I1.1
Whether providing any exempted service or non-taxable service?
(Y/ N‟)

I1.2
Whether manufacturing any exempted excisable goods? (Y‟/ N)

I1.3
If reply to  I1.1 OR I1.2 is Y‟, Whether exclusively engaged either
in  the  provision  of  exempted  services  or  in  the  manufacture  of
exempted goods? [refer to rule 6(2) of the Cenvat Credit Rules, 2004]
( Y/ N‟)

I1.3.1
If reply to I1.3  is N (i.e., providing both exempted and non-
exempted goods/services), Whether paying an amount equal to
2%/7%/6% of the value of exempted services/goods under rule
6(3)(i) of CENVAT Credit Rules, 2004? (Y/ N)

If reply to I1.3.1 is N (i.e., opting to pay under Rule  6(3)(ii) read with  rule 6(3A) of
CENVAT Credit Rules, 2004), then -
I1.4
Value of exempted goods manufactured during the preceding
financial year




I1.5
Value of exempted services provided during the preceding financial
year

I1.6
Total value of exempted goods manufactured and services provided
during the preceding financial year [refer to E in rule 6(3A)(b)(iv)] I1.6=(I1.4+I1.5)

I1.7
Value of non-exempted goods manufactured  during the preceding
financial year

I1.8
Value of non-exempted services provided during the preceding
financial year

I1.9
Total value of non-exempted goods manufactured  and services
provided during the preceding financial year

I1.9=(I1.7+I1.8)

I1.10
Total value of goods manufactured and services provided during the
preceding financial year [refer to F in rule 6 (3A)(b)(iv)] I1.10=(I1.6+I1.9)

I1.11
Total credit of inputs and input services taken [refer to T in rule
6(3A)(b)]

I1.11.1
Ineligible credit [refer to A in rule 6(3A)(b)(i)]

I1.11.2
Eligible credit   [refer to B in rule 6(3A)(b)(ii)]

I1.11.3
Common credit [refer to C in rule 6(3A)(b)(iii)]  C=T-(A+B)

[I1.11.3 = I1.11 (I1.11.1 + I1.11.2)]

I1.11.4
Ineligible common credit  [refer to D in rule 6(3A)(b)(iv)]

D=(E/F) x C

(I1.11.4= [(I1.6 / I1.10) x I1.11.3]

I1.11.5
Eligible common credit [refer to G in rule 6(3A)(b)(v)]
G=C-D
I1.11.5= (I1.11.3 - I1.11.4)

I1.12
Amount  reversed  under  rule  6(3B)  for  banking  companies  and
financial institutions



I1.11 to I1.12 will be entry for each month / quarter.”;




(b)  after  I3.3 , the following Table shall  be inserted namely;-



I3.4   DETAILS  OF  CENVAT  CREDIT  OF  KRISHI  KALYAN  CESS  TAKEN  AND UTILISATION THEREOF

I3.4.1
Opening Balance of Krishi Kalyan Cess






I3.4.2
Credit of Krishi Kalyan Cess taken

I3.4.2.1
on input services received directly






I3.4.2.2
as received from Input Service Distributor






I3.4.2.3
Any other credit taken (please specify)






I3.4.2.4
Total credit of Krishi Kalyan Cess taken
I3.4.2.4=(I3.4.2.1+I3.4.2.2+I3.4.2.3)






I3.4.3
Credit of Krishi Kalyan Cess utilised

I3.4.3.1
for payment of Krishi Kalyan Cess on
services






I3.4.3.2
for any other payments/adjustments/
reversal (please specify)






I3.4.3.3
Total credit of Krishi Kalyan Cess  utilised

I3.4.3.3=(I3.4.3.1+I3.4.3.2)






I3.4.4
Closing Balance of Krishi Kalyan Cess
I3.4.4={(I3.4.1+I3.4.2.4)-I3.4.3.3};








(x) for Part J, the following Part  shall be substituted, namely:-

PART J

CREDIT DETAILS FOR INPUT SERVICE DISTRIBUTOR

(TO BE FILLED ONLY BY AN INPUT SERVICE DISTRIBUTOR):



Sl.
Month/Quarter
Apr/
May/
June/
July/
Aug/
Sep/



No.

Oct
Nov
Dec
Jan
Feb
Mar










J1  DETAILS OF CENVAT CREDIT OF SERVICE TAX AND CENTRAL EXCISE DUTY
TAKEN AND DISTRIBUTION THEREOF

J1.1
Opening Balance of CENVAT credit






J1.2
Credit  taken  (for  distribution)on  input
services






J1.3
Credit of CENVAT distributed






J1.4
Closing   Balanc of   Cenvat    credit
J1.4={(J1.1+J1.2)- J1.3}








J2 DETAILS OF CENVAT CREDIT OF EDUCATION CESS TAKEN AND DISTRIBUTION
THEREOF

J2.1
Opening Balance of CENVAT credit of
Education Cess






J2.2
Credit  of  Education  Cess    taken  (for
distribution)on input services






J2.3
Credit of Education Cess distributed






J2.4
Closing Balance of Cenvat credit of EC
J2.4={(J2.1+J2.2)  - J2.3}








J3  DETAILS OF CENVAT CREDIT OF SECONDARY AND HIGHER EDUCATION CESS TAKEN AND DISTRIBUTION THEREOF

J3.1
Opening Balance of CENVAT credit of
SHEC






J3.2
Credit      taken      of      SHEC      (for
distribution)on input services






J3.3
Credit of SHEC distributed






J3.4
Closing  Balance  of  Cenvat  credit  of
SHEC= J3.4={(J3.1+J3.2)-J3.3}








J4     DETAILS  OF  CENVAT  CREDIT  OF  KRISHI  KALYAN  CESS  TAKEN  AND DISTRIBUTION THEREOF

J4.1
Opening balance of CENVAT credit
of Krishi Kalyan Cess






J4.2
Credit  of Krishi  Kalyan  Cess  taken
(for distribution) on input services






J4.3
Credit    of    Krishi    Kalyan    Cess
distributed






J4.4
Closing Balance of CENVAT credit
of         Krishi         Kalyan         Cess
J4.4={(J4.1+J4.2) J4.3};










(xi) after Part L, under the heading Instructions to fill up Form ST-3, in the Table ,the Column
No. in form ST 3 ,the  Sr. NoJ1.4,J2.4 &J3.4 and the entries relating thereto shall be omitted.

.







(Anurag Sehgal) Under Secretary Government of India
[F.No.137 / 60 / 2016 -Service Tax]

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide notification No. 2/94-SERVICE TAX, dated the 28th June, 1994 vide number  G.S.R.  546  (E),  dated  the  28th  June,  1994  and  last  amended  vide  notification  No.
31/2016-SERVICE TAX, dated the 26th  May,2016 vide number G.S.R 554(E) dated 26th  May,

2016.

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