Returns — Guidelines on new Form ST-3

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..... :- (1) the procedural changes arising on account of LTU Scheme; (2) other changes made in the law and procedures; (3) the need for having necessary information for scrutiny of return. 3. The revised format of Service Tax return (ST-3) has following features :- (i) The format has been finalized after taking into account all the suggestions received from stakeholders, namely, the taxpa .....

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..... ve been prescribed for furnishing information regarding self adjustment of Service tax in terms of Rules 6(3) and 6(4A). (vi) Separate entries have been made for seeking information specific to large taxpayers who have opted for large Taxpayers units. Other taxpayers need not fill in these entries. (vii) Separate entries have been prescribed for computation of service tax and details of paymen .....

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