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Draft of new service tax form issued
October, 09th 2006
The Finance Ministry proposes to revise the service tax return form to make it more assessee-friendly and remove practical difficulties in filing such returns. The Central Board of Excise and Customs (CBEC) has now come up with draft version of the return form (ST-3) and sought views of trade and industry and other stakeholders on the same. The existing form is a common form for service tax, credit for Cenvat and service distributors. It was released in August last year, but the assessees were facing practical difficulties. Trade and industry had represented to the Finance Ministry that assessees were not sure about the kind of information that need to be filled in various columns and that the return forms must have instructions/guidelines for filling the form. Service Tax expert Mr J.K. Mittal said that the proposed new ST-3 form is "saral" and assessee-friendly. He expressed hope that the Government would implement the new form immediately. The last date for filing the service tax return is October 25.
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