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Our Bureau

New Delhi, April 3

The Finance Ministry has come up with a revised service tax return form (ST-3), which incorporates the changes in service tax law and procedures over the last two years. The revised format is now fully compatible to automation and electronic filing. Taxpayers should use the new form for the next return, which is to be filed by April 25.

Moreover, detailed instructions have been provided for filling the form. A separate entry has also been prescribed for furnishing information regarding self-adjustment of service tax paid in excess during an earlier period, against service tax liability for the period for which return was being filed. A new entry has been prescribed for furnishing of premises code. This would facilitate in easier identification of jurisdictional division and range in which the taxpayer falls.

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