Difference between st-3 & st-3a

Challans 28016 views 2 replies

Kindly distinguish between ST-3 & ST-3A. And its utilisation.

Replies (2)

ST3 is half yearly return 

ST3A is the return of provision deposit of service tax, which may get adjusted under ST3 in future.

ST -3 is the form for half yearly return that has to be filed by every registered service provider (for periods from April to September and October to March), whereas ST- 3A is Memorandum for provisional deposit under rule 6 of the Service Tax Rules, 1994.

It has to be filed by those Service Tax assessees only who have paid their service tax on provisional basis.

Where ST 3 contains the details of Value of Taxable Services provided and tax thereon along with other details, ST - 3A contains the details of Taxable value & Tax paid on Services assessed provisionally and Taxable value & tax paid on final assessment alongwith the reasons for paying tax provisionally.

ST - 3A has to be submitted on monthly basis as against ST 3 that is to be filed Half yearly.

Hope this helps.


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