Details in ST 3

shruti (CA) (80 Points)

22 April 2009  

Need clarification while filling Form ST 3 - Clause F II (j) Gross amount for which bills/invoices/challans are issued relating to service provided/ to be provided (including export of service and exempted service)

If some amount is collected by the RWA as Contingency fund and Club Development Fund (Both of Capital Nature)  alongwith Taxable service charges through the single Invoice (tax not calculated on the fund amount)  then will the component of Fund be included in the figure to be disclosed under F II (j). 

Similarly under clause 5A (a) [Whether providing any exempted or non taxable service (‘Y/N’)]does the RWA has to say yes or No

Deatils of Expenditure made from these funds are accounted separately.