Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 20/2016-Service Tax
New Delhi, the 8th March, 2016
18 Phalguna, 1937Saka
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) These rules may be called the Service Tax (Second Amendment) Rules, 2016.
(2) They shall come into force on the date of their publication in the Official
Gazette.
- In the Service Tax Rules, 1994, in Form ST- 3,-
(i) in Part B,-
(a) in the Table “B1 FOR SERVICE PROVIDER”, after serial number B1.21 and
the entries relating thereto, the following serial numbers and entries shall be
inserted,
namely
| “B1.22 |
Swachh Bharat Cess payable
based on entries in serial number
B1.15 |
| B1.23 |
Swachh Bharat Cess payable
based on entries in serial number
B1.16 |
| B1.24 |
Total Swachh Bharat Cess
payable B1.24 = B1.22+B1.23” |
(b) in the Table “B2 FOR SERVICE RECEIVER”, after serial number B2.21 and
the entries relating thereto, the following serial numbers and entries shall be
inserted,
namely:-
| “B2.22 |
Swachh Bharat Cess payable
based on entries in serial number
B2.15 |
| B2.23 |
Swachh Bharat Cess payable
based on entries in serial number
B2.16 |
| B2.24 |
Total Swachh Bharat Cess
payable B2.24 = B2.22 +B2.23” |
(ii) in Part C, in the Table, after serial number C1 and the entries relating
thereto, the
following serial number and entries shall be inserted, namely:-
| “C1.1 |
Swachh Bharat Cess deposited
in advance |
(iii) afterPart D, afterthe Table “SERVICE TAX PAID IN CASH AND THROUGH
CENVAT CREDIT”, the following shall be inserted, namely:-
PART DA- SWACHH BHARAT CESS (SBC) PAID IN CASH AND THROUGH
ADJUSTMENTS
|
Month/Quarter |
Apr/Oct |
May/
Nov
|
Jun/
Dec
|
July/
Jan
|
Aug/
Feb
|
Sep/
Mar
|
| DA1 |
Swachh Bharat Cess paid in cash |
|
|
|
|
|
|
| DA2 |
By adjustment of amount paid as SBC
in advance under rule 6(1A) of the
Service Tax Rules, 1994 |
|
|
|
|
|
|
| DA3 |
By adjustment of excess amount paid
earlier as SBC and adjusted, by taking
credit of such excess SBC paid, in this
period under rule 6(3) of the Service
Tax Rules, 1994 |
|
|
|
|
|
|
| DA4 |
By adjustment of excess amount paid
earlier as SBC and adjusted in this
period under rule 6(4A) of the Service
Tax Rules, 1994 |
|
|
|
|
|
|
| DA5 |
By book adjustment in the case of
specified Government Departments |
|
|
|
|
|
|
| DA6 |
Total Swachh Bharat Cess paid
DA6=DA1+DA2+DA3+DA4+DA5 |
|
|
|
|
|
|
(iv) in Part G, in the Table “ARREARS, INTEREST, PENALTY, ANY OTHER
AMOUNT ETC PAID”, after serial number G12 and the entries relating thereto, the
following serial numbers and entries shall be inserted, namely:-
| “G13 |
Arrears of Swachh Bharat Cess
paid in cash |
| G14 |
Interest on SBC paid in cash |
| G15 |
Penalty on SBC paid in cash |
| G16 |
Total payment of arrears,
interest, penalty on Swachh
Bharat Cess
G16= G13 +G14+G15” |
(v) in PART H,-
(a) for Table heading “H1 DETAILS OF CHALLAN (vide which service tax,
education cess, secondary and higher education cess and other amounts have been
paid in
cash)”, the following shall be substituted, namely:-
“H1 DETAILS OF CHALLAN (vide which Service Tax,Swachh Bharat Cess,
Education Cess, Secondary and Higher Education Cess and other amounts
have been paid in cash)”;
(b) for Table Heading “H2 Source document details for payments made in
advance/adjustment, for entries made at column D3, D4, D5, D6, D7; E3, E4, E5,
E6, E7;
F3,F4 F5,F6, F7; & G1 to G11”, the following shall be substituted, namely:-
“H2 Source document details for payments made in advance/adjustment, for
entries made at column D3, D4, D5, D6, D7; DA1, DA2, DA3, DA4, DA5 ; E3,
E4, E5, E6, E7; F3,F4, F5, F6, F7; and G1 to G11 and G13 to G15.”
(Rajeev Yadav)
Director to the Government of India
[F. No. 137/79/2015-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. 19/2016-SERVICE
TAX, dated the 1st March, 2016 vide number G.S.R. 987 (E), dated the 1st March,
2016.
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