28 August 2013
Sir, Ser Tax to be paid, 25% by provider of service and 75% by receiver. Notif 30 0f 2012. How to fill the st3. Is the value of service to be made 25%? or Ser Tax rate reduced to 25%? If service provider is providing service charging 100% s TAX AND ALSO 25% service tax, how coloumn A10 is to be filled.68(2) reverse charge. please advice
28 August 2013
1)The details are available in the Notification No. 30/2012-ST dated 20-06-2012, effective from 01-07-2012, made applicable to certain specified services.
2)Service Provider has to select 'A10.1'.
3)If the Assessee is liable to pay tax under Partial Reverse Charge as Provider, he will have to select 'Yes' under 'A10.1' and 'A10.3' and select the percentage from 'A10.5'.
4)Service Receiver has to select 'A10.2'.
5)If the Assessee is liable to pay tax under Partial Reverse Charge as Receiver, he will have to select 'Yes' under 'A10.2' and 'A10.4' and select the percentage from 'A10.6'.
29 August 2013
Dear Sir, Thank you very much for your kind advice. Having said "Yes" in 10.1 & 10.3 and selected 10.5- I get two options- Select and 0. There is NO other option.how do I enter e.g.,25%? Please advice. Thank you sir.
25 July 2025
Got it — you're dealing with **partial reverse charge mechanism (RCM)** reporting in the ST-3 return for Oct 2012 to Mar 2013, and specifically how to fill fields **A10.1, A10.3, and A10.5** (for service providers) or **A10.2, A10.4, and A10.6** (for service receivers) regarding the *percentage of tax paid under RCM*.
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### What is the issue?
* You see only two options in the drop-down at **A10.5**: **Select** and **0**, but you want to enter **25%** (as per Notification No. 30/2012-ST). * So how to correctly report 25% partial reverse charge?
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### Explanation & How to proceed:
1. **Understanding Partial Reverse Charge:**
For specified services under Notification 30/2012-ST:
* Service provider pays **25%** of service tax on the value of service. * Service receiver pays **75%** under reverse charge.
2. **Filling the ST-3 Return:**
* **Service provider side:**
* Select **Yes** in **A10.1** (Are you liable to pay service tax under partial reverse charge as provider?).
* Select **Yes** in **A10.3** (Is partial reverse charge applicable?).
* For **A10.5 (percentage of tax paid under partial reverse charge as provider)**: The return system only allows **0%** or no value input here — **this is a limitation of the return portal version at that time**.
**How to handle?** Enter **0** in A10.5, and in the supporting documents or your reconciliation statements, clearly mention that 25% tax is paid as provider. The system does not allow entry of "25" but you should compute tax accordingly offline.
* **Service receiver side:**
* Select **Yes** in **A10.2** and **A10.4**.
* For **A10.6**, similarly you may have only **0%** option.
3. **Value of Service & Tax Amounts:**
* The **value of taxable service should be the full value (100%)**.
* The **service tax should be split:**
* 25% of total service tax by provider.
* 75% of total service tax by receiver under RCM.
4. **Reporting in ST-3:**
* Enter **full value** in the relevant columns.
* Service tax payable by you (as provider) will be 25% of the total tax calculated.
* Service tax payable by the receiver under RCM (75%) will be shown separately.
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### Summary:
| Field | What to Select/Input | Notes | | ----- | ----------------------------- | ---------------------------------------------------- | | A10.1 | Yes | If you are service provider liable under partial RCM | | A10.3 | Yes | Partial reverse charge applicable | | A10.5 | 0 (no other option available) | System limitation — compute 25% offline | | A10.2 | Yes (receiver side) | If you are service receiver liable under partial RCM | | A10.4 | Yes (receiver side) | Partial reverse charge applicable | | A10.6 | 0 (receiver side) | Same system limitation as above |
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### Additional Suggestion:
* Maintain detailed **working papers/reconciliation** showing how you calculated 25% and 75% shares. * In case of audit, these papers will clarify your position. * Also check if updated versions of ST-3 forms allow better input or consult the jurisdictional officer for manual clarification.
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If you want, I can help you draft the computation format or reconciliation sheet for your records. Would that be helpful?
CAclubindia
