Manager (Indirect Taxes)
821 Points
Joined January 2011
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.