TMI BlogAmends ST-3 Return FormX X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2008. (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 ,- (i) after serial No.3 and the entries relating thereto, the following shall be inserted, namely,- " 4. Amount of service tax paid in advance under sub-rule(1A) of rule 6 Month/Quarter** Apr/ Oct May/ Nov June/ Dec July/Jan Aug/Feb Sept/Mar (1) (2) (3) (4) (5) (6) (7) (a) Amount deposited in advance (b) Challan Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rter** Apr/ Oct May/ Nov June/ Dec July/Jan Aug/Feb Sept/Mar (1) (2) (3) (4) (5) (6) (7) "(iia)by adjustment of amount earlier paid in advance and adjusted in this period under rule 6 (1A). ". (iii) in serial No. 5A, after item (c) and the entries relating thereto, the following shall be inserted, namely,- (1) (2) "(d) If any one of the (a) and (b) is 'yes', and (c) is 'no', which option is being availed under rule 6 (3) of the Cenvat Credit Rules, 2004 (i) Opted to pay an amount equa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (v) in serial No. 5B, in entry (I), in item (c), for the words, symbols, brackets and figures " Total credit utilized=(i+ii+iii+iv+v)", the following shall be substituted, namely,- Month/Quarter** Apr/ Oct May/ Nov June/ Dec July/Jan Aug/Feb Sept/Mar (1) (2) (3) (4) (5) (6) (7) "(vi) for payment under rule 6 (3) of the Cenvat Credit Rules, 2004 Total credit utilized=(i+ii+iii+iv+v +vi) ". (vi) in the Annexure to instruction, the following shall be inserted in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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