Goods & Service Tax, CBIC, Government of India

Who can I file the statutory returns using ACES (Automation of Central Excise and Service tax) application?
Assessees registered with ACES application and with department (Central Excise/Service Tax) can access the online facility to file returns that match their profile (ER-1 / ER-3 / ER-4 / ER-5 / ER-6 / Dealer return OR ST-3) and submit the same to the system.

What are the various returns I can file online?
The various types of returns that can be filed online are as follows :-

Type of Return	Periodicity	Due Date For Filing	Who Can File
ER-1	Monthly	10th	Manufacturers of Central Excise, other than those who are required or entitled to file ER-2 or ER-3 returns
ER-2	Monthly	10th	Manufacturers who are 100% EOUs(Export Oriented Units) and are removing goods into the domestic tariff area
ER->	Quaterly	20th of completed quarter	Manufacturers availing exemption on the basis of value of their annual clearance, manufacturer of processed yarn, unprocessed fabrics falling under chapters 50 through 55,58 or 60 of the Central Excise Tariff or manufacturers of readymade garments.
ER-4	Yearly	30th November	Annual Financial information statement to be submitted by manufacturers who paid duty of excise more than Rs.One crore in the preceding financial year.
ER-5	Yearly	30th April	Annual return of information relating to principal inputs used in the manufacture of finished goods. Filed by manufacturers who paid duty of excise more than Rs. One crore in the preceding financial year
ER-6	Monthly	10th	Monthly return of information relating to principal inputs on which cenvat credit was availed. Filed by manufacturers who paid duty of excise in excess of Rs.One crore in the preceding financial year.
Dealer	Quaterly	15th of month succeeding completed quarter	Filed by registered first stage and second stage dealers giving details of the invoices issued by them and documents based on which credit passed on.
ST-3	Half Yearly	25th April/25th October	Filed by Service Tax assessees

How can I file my returns through ACES?
You can file your returns online after logging into ACES using your user-id and password. You can also prepare your return off-line using Excel Downloadable Utility and then upload the .XML file so generated.

How can I e-file the return on-line?
After logging into the ACES system, click on the ?RET? module displayed in the menu item at home page. Select ?File return? option. Sub-menu for different types of returns namely, ?ER-1?, ?ER-2?, ?ER-3?, ?ER-4?, ?ER-5?, ?ER-6?,?Dealer return? OR ST-3 will be displayed. Select the required option. Navigation path is
Login as Assessee --> RET --> File Returns --> ER-1
Login as Assessee --> RET --> Fill ST-3 --> Fill
After filling all the details, in the last page click on ?SAVE? button. A ?confirmation view? screen will display the return in its entirety. Verify for the correctness of details entered. Once it is confirmed that the entered details are in order, click on ?SUBMIT? button.
If any modification is required, click on ?MODIFY? button. The first entry screen will be displayed. Modification can be carried out in all fields. If it is desired that the details are to be entered afresh click on ?CANCEL?button.

In case of disruption while entering my return, is it possible for me to retrieve the entered details and complete the return at a later point of time or Is it necessary that I have to fill and file the return at one go?
In case of Central Excise Returns (ER-1), the return will get partially saved in case of disconnection (there is no explicit save button for partial save). The return partially saved can be retrieved and completed using ?Complete return? available in ?RET? menu.
In case of ST-3, there is a provision to save the return explicitly (before submission). The returns can be completed partially/fully using ?Amend return? option in ?RET? menu.

How to fill up the data in e-return?
a) All the fields marked with asterisk (*) are mandatory and the same are to be filled before proceeding further.
b) Wherever required, data must be in correct format. For example
(i) Challan no to be a 20 digit number consisting of, 7 digit BSR code, 8 digit date of tender in the format ?ddmmyyyy? and 5 digit challan no. For example, ?12345670112200812345?
(ii) Wherever columns are available for providing Quantity, decimals upto two places only are allowed.
(iii) Columns where Amount is to be provided, only whole number is allowed.

How to Add or Delete Rows in various screens?
The procedure is as follows:
(i) Adding new rows: Sections such as ?Details of the manufacture, clearance and duty payable? allow you to enter multiple rows of data in a tabular form. You can click on ?Add? button to add more rows. To add more than one row, you must have filled data in the mandatory fields of the previous row.
(ii) Delete rows: Rows that have been added in the section, can be removed by checking the ?select? box(es) and clicking ?Delete?. All rows cannot be deleted since atleast a minimum of one row of details should be present.

When should the check box for ?NIL Return? be used?
When an assessee does not have any stock of excisable finished goods, any PLA/CENVAT credit balance, when during a month, there is no manufacture and clearance of any excisable goods etc. i.e. when there is nothing to declare to the department for the month, this can be used. Once the ?NIL? return check box is checked, after providing the year and month of the return, the system will take you to the last screen of the return to fill in the details like place etc. and submit the return with the self assessment memorandum.

I have an opening balance of Rs.65,000 in PLA, now I have utilized Rs.55,000 for some payment under Other Payments - Arrears. But the system is asking me to enter the Challan No., Date and BSR Code against this entry in the Other Payments, and also it is expecting me to enter the challan number even though the payment is through Account current and not Credit Account. Please clarify.
If the Assessee is paying through Account Current he has to enter the Challan No, Date and BSR Code which are mandatory fields. If the Assessee has an opening balance in that case he will have to mention the previous Challan details.

How to enter multiple Challans in ER-1/ ER-3?
Multiple Challans can be entered in the last section (Challan Details) of ER-1/ ER-3.

While filling return an error message is displayed by the system, what should I do?
Error messages are categorized into two categories: Show stopper and Warning.
(i) Show stoppers: These are major errors and you cannot proceed without correcting them e.g. Mandatory field such as month of the return is left blank or when CETSH entered is wrong.
(ii) Warnings: These are minor errors. If you are sure that the entered data is correct, you can proceed with these errors. For e.g. calculated duty payable not matching with the duty payable as mentioned in the return.

What are the comments in red at the top of the confirmation page for my return?
The comments in red at the top of the confirmation page shows the errors found in the Return. These issues can be corrected by assessee by modifying the return details before submission.

What if I am not able to correct the issues as highlighted in the last page of the return?
If you do not correct the issues marked in red, then these returns with errors like ?Challan Number mentioned does not exist in the database? or ?Provisional Assessment Order No. is not valid? etc. are marked for Review & Correction process. Such returns (ER-1, ER-2 and ER-3 only) are marked to Range Superintendent, who will review the return and correct the errors found in the return after due consultation with you (assessee).

In Dealer Return, after completing all information and clicking on Next button, an error message appears ?MONTH YEAR WHICH YOU ARE FILING RETURN, RECORD ALREADY EXISTS?. Please help.
This error will occur if the user has already submitted the Return for the mentioned month and year. In ACES, once user has submitted return for a particular month and year, he will not be able to submit the return again for the same month and year.

How will I know if I have filled my returns correctly?
In ACES you can view and verify the return submitted by you using
RET--> List Original Return (in case of Central Excise)
RET--> View ST-3 (in case of Service Tax)

How can I amend my ER-5? Can I amend this multiple times?
You can amend your ER-5 return through RET --> Amend Returns --> ER5. You can amend ER-5 return multiple times latest by 30th November of current financial year for which ER-5 return was filed.

How do I amend my saved ST-3 Return?
You can access saved ST-3 Return for amendment by clicking on Amend ST-3 option of Fill ST-3 submenu under RET menu. Once ST-3 Return is submitted in ACES the return cannot be amended.

How do I revise my ST-3 Return?
You can revise your ST-3 return once within 90 days after filing the original return, by clicking on Revise ST-3 option of Fill ST-3 submenu under RET menu.

Will I get an acknowledgment after filing the return?
On the successful submission of a return, an acknowledgement with a number in the format ?registration number_Type of return_Month and Year of the return? will be shown. For example, for the ER-1 return filed for the month of December, 2009 by an assessee having registration no AAABC7865HXM001, the number ?AAABC7865HXM001_ER1_122009? is generated as acknowledgement. This number becomes a reference number (Source Document number) for subsequent correspondences with the department in respect of the return.

What is downloadable utility?
In ACES the Assessee can file his returns online by filling up the web-form or by using downloadable utility available in ACES website. Downloadable utility is an offline utility which can be downloaded, filled off-line and submitted on-line. The generated XML file should be uploaded into ACES.

What are the pre-requisites for filling data in this utility?
Following are prerequisites for filing data in offline utility:
1. The version of Microsoft Excel in your system should be Microsoft Office Excel 2003 and above
2. Make sure that you have downloaded the latest Excel Utility from ACES website / application to your local system
3. Please enable the Macros (if disabled) as per the following instructions:
    - On the Tools menu, point to Macro, and then click Security.
    - Click on either Medium or High to select the 'Security Level'.
    - On the Trusted Publishers tab, select the Trust all installed add-ins and templates check box.
Please make sure that your System Date is correct.

Do I need to download utility each time I file a return or use the earlier one downloaded?
Yes, it is advisable that you download the latest version of utility from the ACES website before filling the same.

Give me an overview of offline utility for ER-1.
ER-1 is monthly return for production and removal of goods and other relevant particulars including CENVAT credit. The downloadable excel utility can be used for creating the XML file for e-filing of your return. This Utility is an Excel Workbook that consists of five worksheets and is dynamic.
E-filing consist of two sub process
(i) firstly generation of xml file of the ER-1 Return, and
(ii) uploading of generated xml file to ACES application.

What is the Structure of the Excel workbook in the offline utility for ER-1?
Filling of ER-1 consists of following five worksheets initially: "Return", "Paid", "CENVAT", "Other - Payments" and "Challan". The name of each sheet is displayed in the tab at the bottom of the worksheet."
(i) The sheets for entering duty payable data are added dynamically by the excel utility depending on the number of clearances entered. The sheets are named as "Payable (1)" , "Payable (2)" etc. The Utility will add new sheets for Payable dynamically when you enter data for production and clearance on sheet "Return".
(i) The sheet for entering data for duty head wise breakup of arrears are also added dynamically e.g. "ARREAR (1)" ,"ARREAR (2)" etc.

What are the steps for filing Return through offline utility?
The steps are as follows:
1. Fill up the Return data: Navigate to each field of every section in the sheet to provide applicable data in correct format. (Formats will get reflected while filling data.)
2. Validating Sheets: Click on the ''Validate this sheet" button to ensure that the sheet has been properly filled and also data has been furnished in proper format. If there are some errors on the sheet, the Utility will prompt you about the same. In such cases, the offline utility will not allow you to proceed further until you rectify the errors.
3. Generate XML: There is "Validate Return and Submit" button on last sheet "Challan" for validating all the entries in your return. If you click on this button, Utility will validate all the sheets one by one and also perform inter-sheet validations. After validation, an XML will be generated. In case there is some error identified on some sheet, the utility will prompt you about the same and lead you to the respective sheet(s).
4. Both files are saved in the same folder of your system where Efiling Utility is placed/ saved (while downloading the e-filing utility).
5. Upload XML file to ACES application: For uploading the XML generated by the E-filing Utility, login to ACES application and access menu option to upload generated xml file of Return. On Upload screen provide the required information and browse to select the relevant XML file and submit the form.

How do I file NIL return in offline utility?
There is an Option for NIL Return in the first sheet. In case you are filing a NIL Return then change this option to "Yes". On selection Yes, utility will ask you to freeze the option and then delete all the sheets that are not applicable.

How do I get the form as an LTU assessee in offline utility?
There is an Option for LTU in the first sheet. If you are filing return as LTU (Large Tax Paying Unit) then change/ check/ tick the "Yes" option.

How do I fill up my ER-1 return using offline utility?
You can fill up your ER-1 return in the following manner:

a. You can use ER-1 Excel Utility for filing the return of Present or Past months.

b. All the Fields marked with asterisk (*) are mandatory. You have to provide data for these fields. If mandatory field is left empty, then Utility will not allow you to proceed further for generating XML.

c. You are not allowed to enter data in the Grey Cells.

d. Data provided must be in correct format, otherwise Utility will not allow you to proceed further for generating XML.

e. Moving through the cells: After you have reached the desired cell, you can click on the tab keyboard button. On clicking tab, utility will take you to the next cell of the section for data entry.

f. Moving through the sheets: After you have filled the data in a sheet you can move to the next sheet by clicking the ""Next"" button. On clicking this button utility will validate all the entries on the sheet and lead you to the next sheet if the data is filled properly on the sheet. In case there is some error in your sheet, the utility will prompt you the error messages and will not allow to proceed till these errors are corrected.

g. Adding new rows:
    (i) Sections such as DETAILS OF THE MANUFACTURE, CLEARANCE AND DUTY PAYABLE allow you to enter as much data in a tabular form. You can Click on "Add Row" to add more rows.
    (ii) To add more than one row you must fill data in the mandatory fields of the previous row.
    (iii) If you have added a new row then Utility will add new "Payable" sheet for filling the details of duty payable.

h. Delete Last row: Rows that has been added in section DETAILS OF RECEIPT AND CONSUMPTION OF PRINCIPAL INPUTS can be removed by clicking the button "Delete Last Row". If you have deleted a row then respective Payable sheet will also get deleted. For e.g. If you have deleted second row then Payable (2) sheet will also be deleted.

Note- while filling tabular data, you must fill the mandatory fields in the added rows also, otherwise Utility will not allow you to proceed further for generating XML.

i. Filling data for ?Return" sheet:
    (i) Return Period: Enter the month and Year for which you are filing the return.
    (ii) Registration details: Enter Registration number and name and ensure that it is correct.

j. Details of manufacture and clearance and duty payable:
    (i) Provide the details like CETSH, Unit of quantity etc.
    (ii) Please select the value for field CETSH No. from the dropdown very carefully. As you select the CETSH in the first row, the Utility will ask you to freeze the option and add new sheet for filling details of "Duty Payable". The option once frozen cannot be changed.
    (iii) There is provision for adding new row in clearance details. For adding new row fill all the details in previous row and click on Add Row button. The utility will add new Payable sheet for everyCETSH entered on Return sheeT.

k. Filling data for "Payable" sheet: Enter the details of duty payable like Duty Head, Notification Details, Rate of duty, Duty payable and Provisional AssessmentNumber (if any).

l. Filling data for ?Paid? sheet:

    (i) CLEARANCE DETAILS OF INTER UNIT TRANSFER UNDER SUBRULE(1) OF RULE 12BB and RECEIPT DETAILS OF INTERMEDIATE GOODS RECEIVED FROM OTHER PREMISES UNDER SUBRULE(1) OF RULE 12BB: These details are applicable for LTU users only.
    (ii) DETAILS OF DUTY PAID ON EXCISABLE GOODS: Enter the details of duty paid on excisable goods. Note that only those duty heads allowed here which are declared in Payable sheets.
    (iii) ABSTRACT OF ACCOUNT-CURRENT (CASH PAYMENT): All the fields are self-explanatory. Provide the details of cash payment made during the month.

m. Filling data on ?CENVAT? sheet: All the fields are self-explanatory. This is the sheet to enter the details of CENVAT credit taken and utilized during the month of filing the return.

n. ?Other-Payments" Sheet: If some other payments were made during the month then provide the details on this sheet . The payment type may be ""ARREARS"",""INTEREST"" and ""MISCELLANEOUS""."

    Please select the value for field Payment in SECTION ARREAR very carefully. As you select the option, the Utility will ask you to freeze the option and add new sheet for filling duty head wise breakup of Arrears. The option once frozen cannot be changed. If there is no payment made then you can leave this sheet blank and proceed to the next sheet.

o. ?ARREAR" sheets: This sheet is added by the utility if Arrear payments details are filled on the sheet "Other-Payment". Please provide the duty head wise breakup of payments made for arrears.There is provision for adding new row in Duty head wise breakup. For adding new row fill all the details in previous row and click on Add Row button.

p. "Challan" sheet:
    (i) You can enter the details of challan, Invoice numbers, transfer challan details (if any), date and place. There is column for entering Remarks also which is optional.     (ii) After filling all the sheets, click on the button "Validate Return & Submit" to generate XML of your Return.

How an Importer can file OFFLINE Return in ACES?
1. The modified offline utility i.e. Dealer/Importer Return EXCEL utility will be used by Importer category of users.
2. Alternately they can use the "XLS Utility"- which is available as an option under the File return sub menu of Return module. This may be used especially for filing details of Invoices of large numbers. Here, they can fill in the details of Invoices as Row entries of Purchases / Sales captured in two separate sheets.

In ST-3 Offline Utility when I enter premises code, an error appears ?Premises code Number accepts only 10 digits alphanumeric characters?. Please help.
Please ensure that you enter 10 characters premises code. System does not allow less than or more than 10 characters code. This code can be alphanumeric (all numeric, all alphabetic or alphanumeric). The structure of 10 characters premises code is [Location Code of 6 characters + 4 alphanumeric characters]. User can check the premises code through RET---> Fill ST-3 --> Fill (Check premises code here).

How to generate XML file after filling the sheets in the offline utility?
Once all relevant fields of the sheet have been filled up, clicking on "Validate Return and Submit" button will again validate all the sheets and XML will be generated if data is found OK.
1. After generating the XML, the Utility will prompt you the name and location of the files saved
2. The name of the XML file that has been generated by the system will be the Registration Number_Date_StampTime.xml e.g. AAABC7865HXM001_131200834021PM.xml or AAGPI2894EXD001_24-Jun-0910603PM.xml

How do I upload my offline return?
You can browse and upload offline return (XML file) by logging into ACES with your user-id and password and navigating in the ACES website in the following manner:
RET--> eFiling for Returns -->Upload File (In case of ER-3)
RET--> eFiling-->Upload File (In case of ST-3)

What does the ?status of returns? mean?
Status of returns implies the status of offline returns uploaded into the system. Status of returns submitted through offline utility can be either Uploaded or Filed or Rejected. You can view the status of your return submitted using offline utility through:
RET--> eFiling for Returns--> View Status (In case of CE)
RET--> eFiling --> View Status (In case of ST)

When will I know whether my uploaded return is accepted or rejected by ACES?
- Uploaded: Denotes that return is uploaded and under processing by the system. You should view again after some time
- Filed: Denotes that uploaded return is accepted by the system
- Rejected: Denotes that the return could not be processed due to errors and is rejected and the assessee return is not filed with the department in this case
The result of the acceptance or otherwise of the return filed off line will be known within one business day at present.

When are offline returns rejected?
Returns would not be accepted due to some technical errors validated by the system. For example, such errors may be wrong mention of premise code, mismatch of registration numbers, mismatch of period of return filed etc.

What to do when my return is rejected?
Errors due to which return is rejected are displayed when you click on hyperlink on rejected return. Please also look into the error the systems shows for the rejection of the return and correct the error. If required, returns can be corrected and then new xml file generated and uploaded again.

While uploading the XML file in ACES, an error appeared "File corrupt. Regenerate and upload the file again". Since regenerating the XML is time consuming task, please help how we can regenerate with less effort?
This error appears only when user has tampered XML file generated by the utility. Please ensure that you upload the original XML file generated by the utility without tampering/opening for modification.

While clicking on "Validate & Submit" button on worksheet on eFiling Dealer Return, it says 'Compile error in hidden module: Module 5' and system does not generate the XML to be uploaded?
This error will not occur if the user is using Microsoft Office Excel 2003 version or above

How I can pay duty online?
You can pay your duty through e-payment option on ACES homepage provided you have net-banking account with any of the banks listed in the ACES website. The listed banks will be displayed in a separate page once you click on e-payment option in ACES homepage. By clicking ?Please click here? hyperlink in this page you will be taken to e-payment gateway through which you can make e-payment.

I tried paying the service tax through e-payment mode available in ACES homepage. However found that the organization details are not getting populated in the Form. Please clarify whether the EASIEST server is linked to the ACES server?
e-Payment link on ACES website only redirects the users to NSDL website to make e-payments and is only a facility provided for the ease of the assessee. In case any issues with the NSDL website, please contact the respective helpdesk mentioned in the concerned NSDL website.

Whether Importer has to file the Return in a new format ?
Yes Importers have to file the Return using the Dealer/Importer Return Format dated:01.07.2014"
Online Return: 'Dealer/Importer Return'.
Upload XLS utility: 'Dealer/Importer Return (XLS Upload)'.

Whether for filing the Return, an Importer has to have a Importer Registration number?
Importers should have a valid Importer Registration Number (15 digit PAN Based Number - in the format - PAN + EI+ nnn)

How to view the Returns filed by an Importer.?
Importers can view their Returns filed, using the Navigational Path RET --> List original Return Dealer/Importer return menu
The filter criteria may be given, and all the previously filed returns are shown to user. By clicking on any of the return from the list shown to user, he/she would be able to view the past return filed by him/her.

I got ST registration on/after 01.07.2012 with the service description, 'Other Than in the Negative List'. Can I file the return now? Assessees registered / amended their registration on or after 01.07.2012 with the service description, ''All Taxable Services - Other than in the Negative List' are required to file amendment to their Registration online by deleting the said description and adding the relevant description(s) of Taxable Services available in the drop-down list in the online Amend ST1 Form.
Only after approval of the amendment by departmental officers, these assessees will be able to file their returns for the period from July, 2012 onwards.

The ST-3 Return for the period, July-Sept., 2012 is quarterly or half-yearly?
It is a quarterly return.

Is the new ST-3 return for the period, July-Sept., 2012 available in both online or offline modes?
It is available in offline mode only as of now.

How to download the new Excel utitlity for ST3 return for the period July-Sept 2012?
The new Excel utitlity for ST3 return for the period July-Sept 2012 can be downloaded from 'DOWNLOADS' section of ACES website, or after logging in, under the navigational path RET-> e-Filing -> Download eFiling Utility.

Are there any changes in the new format of ST-3 return for the period, July-Sept., 2012?
Few modifications have been carried out to overcome the difficulties in entering certain details such as R & D Cess, Specific Rate of Tax etc.

Any new instructions as the ST-3 format are modified?
Please go through the instruction sheet and guidelines given in the new excel utility, 'What's New' and 'Help' sections of ACES Website. In case of doubts relating to offline utility or the ACES software application, you may e-mail to ACES Service Desk at aces.servicedesk@icegate.gov.in or call toll-free 1800 425 4251. For any other queries on legal/procedural matters, please contact your jurisdictional Central Excise or Service Tax office.

Are there any built in validations which may result in rejection of return
Yes. There are a few mandatory validations and if incorrect entries are made, the return would be rejected. Some of them are listed below.
a) Registration Number does not exist in the database.
b) If a non-LTU assessee selected 'Yes' in A6.1.
c) Wrong selection of Constitution resulting in display of payable/paid sheet in quarterly format instead of monthly format and vice versa.
d) Entering text in fields having drop-down values
e) Technical Error - tampering of XML file generated before uploading, error at the time of generation of XML file etc.

How to ascertain the errors if the return is rejected?
When the return is rejected, the reasons for the same would be displayed under the 'status of xml upload' view facility.

Do we get any mail in case of rejection of return with possible reasons?
Yes. Mail will be automatically sent by the system to the Assessee's e-mail ID mentioned/available in the registration data. Hence, it must be ensured that the e-mail ID in the ACES registration database is updated. You may also check the spam folder.

A1 - What is to be selected?
Only one of the options (ORIGINAL / REVISED) can be selected as applicable to the Assessee.

A2 - What to enter in this field?
digits PAN-based or Temp-based RC number should be entered.

A3 - Name of the Assessee
This field is disabled for any entry by the assessee. Based on the registration number entered, the name will be fetched from the registration database of the assessee, when the XML file is uploaded, and it will be displayed when the return is viewed.

A4 & A5
As this return is meant for the specific period, July - Sept. 2012, this field is auto-populated by the system and need not be entered by the assessee

A6 - How to select the option?
Assessees, falling under the jurisdiction of any Large Tax Payers' Unit (LTU) must select 'Yes' in A6.1. A6.2 - 'Name of LTU Opted for' will be fetched from the registration database of the assessee, when the XML file is uploaded, and it will be reflected when the return is viewed.

A7 - How to find out Premises Code?
This field need not be entered by the Assessee. This field will be fetched from the registration database of the assessee when the XML file is uploaded and it will be reflected when the return is viewed.

A8 - Constitution of the Assessee:
There are more categories compared to the old version of form ST-3. The Assessee has to select the appropriate category applicable to them and as already furnished in form ST-1. When 'Proprietorship/Individual', 'Limited Liability Partnership' or 'A Firm' is selected in the 'Constitution of the Assessee' field system will display the ST3 return with payable/paid sheets in quarterly format and for other values of Constitution the payable/paid sheets in monthly format.

A9 - List of Taxable Services - How to select many services?
To add more than one service, click on the 'Add Service' button. Similarly, if any service has been wrongly selected, it can be deleted by clicking on the 'Red' colour cell and then clicking on the 'Delete Service' button.

How to fill up Service wise details?
When the taxable services applicable are selected, the service-wise payable screens will be populated and displayed for filling up the data.

A10 - Category of Registrant/ Partial Reverse Charge: What is Partial Reverse Charge?
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.
Service Provider has to select A10.1
Service Receiver has to select A10.2
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 A10.4.
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.

How to enter the details of exemptions, if any availed under particular Notification/s?
For entering details of any exemption availed under a Notification and entering the amount of exemption claimed, the below mentioned steps have to be followed:
a. A11.1 - This field should be selected as YES.
b. A11.2 - After selecting YES in A11.1 this field will be enabled. A drop down list of Notification No's / Sl. No will be enabled and displayed in A11.2, relevant for the selected service. The Assessee can select the Notification No. / Sl. No. to be availed by them. The assessee should select the Notifications and Sl.Nos. from the drop-down only and should not enter the numbers.

How to avail abatement?
a. A12.1 - This field should be selected as YES
b. A12.2 - After selecting YES in A12.1, this field will be enabled. A drop down list of Notification Nos / Sl No will be enabled and displayed in A12.2, relevant for the selected service. The Assessee can select the Notification No / Sl No availed by them. The assessee should select the Notifications and Sl.Nos. from the drop-down only and should not enter the numbers.

How to avail mega exemption notification?
Gist of the mega exemption Notification No 25/2012 ST dated 20.06.2012, effective from 01.07.2012, is made available in the excel utility in the Instruction sheet. This contains the serial no and the description of various services covered therein.

How to fill up the details of Provisional Assessment, if any, in the return?
In A13.1, when Yes is selected, A13.2 will be enabled to enter the Provisional Assessment order number and date.

What to fill up in B1.1 to B1.6?
The text in the rows are self-explanatory and for further details, you may go through the Instruction sheet available in the notified statutory Form ST-3 Vide Boards Order No: 01/2013-Service Tax dated 06th March 2013. For any further clarification on these fields, the Jurisdictional SP/AC/DC may be approached.

How to fill up B1.8/B1.11?
If the Assessee desires to fill up any amount in these fields, they should have selected the applicable Notifications from A11/A12. Otherwise B1.8/B1.11 cannot be filled.

How to claim other deductions in B1.12?
For entering any amount in this field the Assessee should also fill up the details of such deductions claimed, in the text field provided there in. If this field is filled, the Return will be marked for R & C.

How to fill up B1.15 / B2.15, Service Tax Rate-wise Break up of NET TAXABLE VALUE for ADV rate?
When various Tax Rates are filled up in this table against certain taxable value, the total of such rate-wise values should be equal to the NET TAXABLE VALUE arrived in B1.14. For further details, the illustrations pasted in ACES Website under HELP section, may please be referred.
B1.15 / B2.15 is meant only for filling up ad valorem rates of Tax applicable only.

Is there any provision to enter specific rate of Tax?
Yes. Table is available in B1.16 / B2.16 for entering details of services liable to specific rate of Tax. The rates applicable can be entered along with the taxable units chargeable to Tax in this table and the system will populate the Tax payable.

Is Cess payable on the Tax calculated under specific rate of tax?
Yes. EDU Cess at 2% on the tax payable and SHE Cess at 1% on Tax payable has to be paid. If the Cess rates are entered by the Assessee, the system will populate the amount of EDU/SHE Cess payable under B1.20 and B1.21. Please also refer to the Ilustration for entering Specific rate in ST3 return is given at the end.

What is R & D Cess deduction?
In term of notification no 14/2012 ST dated 17.03.2012, it provides for exemption of R & D Cess payable on import of technology from the tax payable on the services provided.

How to fill up B2.1 to B2.21?
This is similar to what is explained for Provider section from B1.1 to B1.21.

How to enter the value of services imported
This can be entered under B2.5.

How to fill up Partial Reverse Charge under B1.6 & B2.7?
For filling up any amount in these fields, A10.3/A10.4 should have been selected as 'Yes' and A10.5/A10.6 should be enabled with the appropriate percentage, selected from the drop down list.

How do I fill up specific rate of Tax as a provider of 'Foreign Exchange Broker Service' / 'Lottery Ticket Selling Agents'?
Specific illustrations are given for the said services and are available in ACES Website under 'Help' section.
For Illustration click here

What is meant by book adjustment in the case of specified Govt. Departments?
This is meant for those Central Govt. Departments who are liable for service tax for the services provided by them but the payment of the same is effected by way of 'adjustment of entries' and not by Cash.

Where do we enter the advance amount of Tax deposited?
They should be entered in the table under part 'C' meant for Service Tax payable in advance.

Can I enter the payment of Arrears by CENVAT adjustment?
Yes. This amount can be entered in PART 'G'.

What Challan details have to be entered in H1?
If any payment of Cash / Cess / Other Payment have been made by cash all relevant challan nos. shall be entered in this table with their amounts.

How to enter details of multiple challans?
Any number of challans can be entered by clicking the 'Add Challan' button in the Challan details section.

How to enter the amount of late fee paid for delayed filing of returns?
A separate row no. G10 has been provided for this purpose.

What is the restriction for entering an amount in I3.1.2.6 / I3.2.2.6 / I3.3.2.6?
If any amount is entered in these fields, the details of the same should be given in brief in the text field provided therein.

Can I add ISD as new category of registrant at the time of filling up the return?
No. Such Assessee will have to file amendment application in ACES to add ISD as a category and only after that they have to file the return.

Can I enter EDU Cess and SHE Cess combined together in CENVAT section?
No. Separate tables have been provided for entries of credit taken and utilized on EDU Cess & SHE Cess.

Is there provision to enter the details of Certified Facilitation Centre (CFC)?
Yes. This has been provided under PART 'L' of the return.

How to calculate the late fee for delayed filing of the return?
New provision has been made in ACES to identify the delayed filling of returns, no. of days of delay beyond the due date and the late fee payable. After the returns are successfully filed, these details will be populated and displayed in the view option for Assessee and departmental officers.

The ST-3 Return for the period, Oct, 2012- Mar, 2013 is a quarterly or half-yearly?
It is a half yearly return.

Is there any change in the Format of ST3 return for the return period Oct, 2012 -March, 2013 when compared to July - Sept, 2012 return?
Yes. July - Sept, 2012 return was quarterly and Oct - March, 2013 is half yearly and accordingly the format is displayed in ACES

What is the last date for filing return for the period Oct, 2012 - March, 2013?
31st August, 2013 is the last date for filing the return for Oct - Mar, 2013 period.

The ST-3 Return for the period, Oct, 2013- Mar, 2014 is a quarterly or half-yearly?
It is a half yearly return.

What is the last date for filing return for the period Oct, 2013 - Mar, 2014?
25th April, 2014 is the last date for filing the return for Oct, 2013 - Mar, 2014 period.

Is the new ST-3 return for the period, Oct, 2013 - Mar, 2014 available in both online or offline modes?
Yes, it is available in both offline and online format.

What are the different methods of filing ST3 return in ACES?
a. You can file your returns online after logging into ACES www.aces.gov.in using your user-id and password.
b. You can also prepare your return off-line using Excel Downloadable Utility and then uploading the XML file so generated.
c. Return can also be field with the help of XML Schema, the third party software.

I got my Service Tax registration on or after 01.07.2012 with the service description 'Other Than in the Negative List'. Can I file the return now?
Yes, returns can be filed. However, it is suggested that necessary amendment application should be filed for updating the Registration data. Assessees registered / amended their registration on or after 01.07.2012 with the service description 'All Taxable Services - Other than in the Negative List' are required to file amendment their Registration online by deleting the said description and adding the relevant description(s) of Taxable Services available in the drop-down list in the online Amend ST1 Form.

How can I file the ST3 return on-line?
a. After logging into the ACES, click on the RET module displayed in the menu item at home page.
b. Select Fill ST-3 to get the Form ST3 on the screen. Select the required option. Navigation path is Login as Assessee > RET> Fill ST-3> Fill.
c. After filling all the details, in the last page, click on 'Preview' button. d. A confirmation view screen will display the return in its entirety. Verify the correctness of details entered. Once it is confirmed that the entered details are in order, click on 'Submit' button.
e. If any modification is required, click on 'Modify' button. The first entry screen will be displayed. Modification can be carried out in all fields. If it is desired that the details are to be entered afresh, click on 'Cancel' button.

In case of disruption while entering my return, is it possible for me to retrieve the entered details and complete the return at a later point of time or is it necessary that I have to fill and file the return at one go?
In the online version of ST-3 returns, in the event of disruption or loss of connectivity, there is auto save facility and the data entered in the return are automatically saved up to the page which have been saved by using the 'Next' button. But the data entered in a page, which has not been saved will be lost. If the user wishes to complete the return, the auto-saved returns can be retrieved, completed partially/fully using Complete ST3 option under RET> Fill ST3 > Complete ST3.

How to navigate between fields/pages on the screen?
Navigation would be as follows:
(i) Moving across fields: After entry in the desired field, tab key can be used.
On pressing tab, you will be taken to the next field of the section for data entry. (ii) Moving across pages:
a. After you have filled the data in a given page, you can move to the next page by clicking 'Next' button.
b. Before moving to the next page, on clicking 'Next' button, the system will automatically validate all the entries of that page. If data is not correctly filled in, the errors in the page will be displayed.
c. In case of mandatory validations, the user will be able to proceed only after the errors displayed, are rectified.
d. In case of other minor errors, the user will be alerted about the errors and will be given an option to correct or to proceed without correcting the errors.
e. When 'Next' button is clicked, the user will be taken to the next sheet.
f. Similarly, 'Previous' button can be used for moving to previous page for the purpose of view or correction.

How to fill up the data in return?
a. All the fields marked with asterisk (*) are mandatory and the same have to be filled in each sheet before proceeding further.
b. Wherever required, data must be in correct format. For example, Challan No. should be a 20 digit number consisting of, 7 digit BSR Code, 8 digit date of tender in the format and 5 digit Sl.No. For example "12345670112200812345".
c. Only whole numbers should be entered in columns where Amount is to be entered

How to Add or Delete Rows in various screens?
The procedure is as follows:
(i) Adding new rows: Sections such as Taxable Services, Notification for Exemption / Abatement availed, Challan Details sections, Tax Rate Tables etc, allow the users to enter multiple rows of data in a tabular form. You can click on 'Add' button to add more rows. To add more than one row, you must have filled data in the mandatory fields of the previous row.
(ii) Delete rows: Rows that have been added in the section, can be removed by checking the 'Select' box(es) and clicking 'Delete'. All rows cannot be deleted since at least a minimum of one row of details should be present.

While filling return an error message is displayed by the system, what should I do?
Error messages are grouped into two categories: Mandatory validations and Warnings.
(i) Mandatory validations: These are major errors and you cannot proceed without correcting them e.g. Period of the return is left blank or when both the Original or Revised options, are selected as Yes.
(ii) Warnings: These are also major errors and should be corrected as per the error message. However, the system allows filing of the returns without correcting the errors. The returns containing these errors are marked for Review and correction by the departmental officers and they may contact the assessee for further clarification, information or documents to correct the errors.

What are the comments in red at the top of the confirmation page for my return while filing the return online?
The comments in red at the top of the confirmation page shows the errors found in the Return. These issues should be corrected by assessee by modifying the return details before submission.

What if I am not able to correct the issues as highlighted in the last page of the return?
If you do not correct the issues marked in red, then these returns with errors like 'Challan Number mentioned does not exist in the database' or 'There is difference between Payable and Paid amount of Tax / Cess' etc. are marked for Review & Correction process.The assessee can also view these errors and subsequently file a revised return to correct these errors.

How will I know if I have filed my returns correctly?
In ACES you can view and verify the return submitted by you throughRET-> View Original ST-3.

What is downloadable utility?
Downloadable utility is an offline utility of ST3 return, which can be downloaded to your computer when the same is connected to the internet, but it can be filled in offline, without connecting to the internet. After filling in the relevant data, the xml should be generated. Thereafter, the computer should again be connected to the internet and the XMLfile of the return be uploaded on-line to ACES.

How to download the Excel utility for ST3 return for the period Oct, 2013 - Mar, 2014?
The Excel utility for ST3 return for the period Oct, 2013 - Mar, 2014 is available for download at http://acesdownload.nic.in under the header Service Tax - Excel Utilities (For Filing ST-3 returns for Half Year Oct-Mar 2013 onwards). It can also be accessed from 'DOWNLOADS' section of ACES website http://www.aces.gov.in or after logging in, through the navigational path RET-> e-Filing -> Download e-Filing Utility.

What are the pre-requisites for filling data in this utility?
Following are prerequisites for filling data in the offline utility:
a. The version of Microsoft Excel in your system should be Microsoft Office Excel 2003 and above.
b. Make sure that you have downloaded the latest Excel Utility from ACES website / application to your computer, applicable for the return period for which you are filling the return.
c. Please enable the Macros (if disabled) as per the following instructions:
    On the Tools menu, point to Macro, and then click Security.
    Click on either Medium or High to select the 'Security Level'.
    On the Trusted Publishers tab, select the Trust all installed add-ins and templates check box. d. Please make sure that your computer system Date is correct. e. The Computer should have a file Compression software to unzip Excel Utility File.

Do I need to download utility each time I file a return or Can I use the earlier one downloaded?
Yes. It is advisable that you download the latest version of utility from the ACES website before filling the same.

What are the steps for filing Return through offline utility?
The steps are as follows:
a. Fill up the Return data: Navigate to each field of every section in the sheet to provide applicable data in correct format. (Formats will get reflected while filling data.).
b. Validating Sheets: Click on the 'Validate this sheet' button to ensure that the sheet has been properly filled and also data has been furnished in proper format. If there are some errors on the sheet, the Utility will prompt you about the same. In such cases, the offline utility will not allow you to proceed further until you rectify the errors.
c. Generate XML: There is 'Validate Return and Generate XML' button on the last sheet for validating all the entries in your return. If you click on this button, Utility will validate all the sheets one by one and also perform inter-sheet validations. After validation, an XML file will be generated. In case there is some error identified on some sheet, the utility will prompt you about the same and lead you to the respective sheet(s).
d. Both files are saved in the same folder of your system where Efiling Utility is placed/ saved (while downloading the e-filing utility).
e. Upload XML file to ACES application: For uploading the XML generated by the E-filing Utility, login to ACES application and access menu option to upload generated xml file. On Upload screen provide the required information and browse to select the relevant XML file and submit the form.

How do I file NIL return in offline utility?
There is no NIL Return filing option in the ST3 return. You have to fill up the mandatory fields, generate XML and upload it with the relevant details for the return period.

Where do I find the row wise guidance to fill up the return?
The instructions for this are available in the Excel Utility under Instructions Section.

How to generate XML in the offline utility?
a. After filling all the relevant fields in the return, click on the button'Validate Return and Generate XML' to generate XML file.
b. In case an error (mandatory validation or non-mandatory)is identified in some sheet which needs correction, the utility will prompt you about the same and will lead you to the respective sheet. If it is a mandatory validation, you will be able to generate the XML file only after correcting the error. If it is non-mandatory, the utility will list the errors and ask you before generating XML file: "Do you want to Submit Return and generate the XML with following errors" If you select Yes, then XML file will be generated with the filled-in data.For rectifying these errors, select answer as No.
c. After generating the XML file, the utility will display the name of the XML file and the location where it has been saved. The name format of the XML file generated will be: RegistrationNumber_Date_Time.xml e.g. AAABC7865XSD001_31-Jul-1344016PM.xml

How do I upload my offline return?
a. Login to ACES application and access RET -> e Filing -> Upload File to upload generated xml file of ST3 Return.
b. On Upload screen, fill in all the required fields like Financial Year, Return for the period and Return Type.
c. Click on 'Browse' to select the XML file, Save and then submit for uploading.

When will I know the status of the XML file uploaded?
The result of the acceptance or otherwise of the XML fileuploaded will be known in one business day.

How do I check the status of the uploaded XML file?
The status of the uploaded XML file can be seen after logging into ACES through RET -> e Filing -> View XML Status.

What does the status of return mean?
The Status of XML file implies the status of offline returns uploaded into the system and results thereof, which can be either Uploaded or Filed or Rejected
Uploaded: Denotes that XML file of the return is uploaded and is under process. You should view again after some time.
Filed: Denotes that uploaded return is accepted by the system.
Rejected: Denotes that the return has been rejected due to some error(s)and the return is not considered as submitted to the department in such a case.

How to view the reason(s) for rejection of XML file uploaded?
The reason(s)of rejection of the uploaded XML file can be viewedafter logging into ACESthrough RET ->e Filing -> View XML Status. A hyperlink is provided on the Return No. by clicking on which, the reason(s)of rejection can be viewed.

What are the reasons for which XML file get rejected?
There are a few mandatory validations as listed below and if incorrect entries are made, the return would be rejected:
a. Incorrect selection of return type whether it is Original or Revised return.
b. Incorrect Registration Number.
c. If a non-LTU assessee selected as 'Yes' in 'A6.1' and vice versa.
d. Wrong selection of Constitution.
e. Incorrect category of Registrant.
f. Incorrect Rates of Tax / EDU Cess / SHE Cess.
g. Higher amount entered in Challan Details Section as against the actual amount deposited.
h. Technical Error - Tampering of XML file generated before uploading, use of special characters in the return, error at the time of generation of XML file etc.

What to do when the XML file is rejected?
When you click on the hyperlink on the rejected Return No., the reasons of rejection are displayed. Please correct the error(s) in the filled-in details, generate a new xml fileand upload the same once again.

While uploading the XML file in ACES, an error appeared as "File corrupt. Regenerate and upload the file again". What to do now?
This error appears only when user has tampered with the XML file generated by the utility. Please ensure that you upload the original XML file generated by the utility without tampering/opening for modification.

Do I get any intimation in case of rejection of uploaded XML file?
Yes, an e-mail will be automatically sent to the registered e-mail ID available in the ACES registration database. Please ensure that the e-mail ID in the ACES registration database is updated.

Can I view the return, after filing?
Yes, the returns filed can be viewed after logging into ACES thorugh RET > View Original ST3 (or) RET > View ST3.

How do I file Revised return?
You can revise your ST-3 return once within 90 days from the date of filing the original return, through RET > Fill ST3 > Revise ST-3. Please ensure that in the revised return at A1 you select No for 'Original Return' option and Yes for 'Revised Return' option.

Will I get an acknowledgment after filing the return?
On successful submission of the return, an acknowledgement with a number in the format: (Registration Number::Type of return::Month and Year of the return) will be generated. This number becomes a reference number (Source Document number) for subsequent correspondence with the department in respect of that return.

Are the instructions for the return period Oct, 2013 - Mar, 2014 available?
Yes. Please go through the Instruction sheet and Guidelines given in the new excel utility, 'Whats New' and 'Help' sections of ACES Website. In case of doubts relating to offline utility or the ACES software application, you may e-mail to ACES Service Desk at aces.servicedesk@icegate.gov.in or call toll-free 1800 425 4251. For any other queries on legal/procedural matters, please contact your jurisdictional Central Excise or Service Tax officer.

How do I get the form as an LTU assessee in offline utility?
There is an option for LTU in the first sheet. If you are filing return as LTU (Large Tax Paying Unit), then select the option as Yes.

How do I fill up the LTU City?
The LTU City need not be filled up and will be auto fetched by the system after uploading.

A6 - How to select the LTU option?
Assessees, falling under the jurisdiction of any Large Tax Payers Unit (LTU) must select 'Yes' in 'A6.1'. Also, 'A6.2 - ' will be fetched from the registration database of the Assessee, when the XML file is uploaded, and it will be reflected when the return is viewed. These fields are auto-populated in the online version.

What are the fields which are populated by the system and need not be entered while filling up the offline utility?
The auto fetched fields after uploading are:
a. Name of the Assessee.
b. LTU City in case of LTUs
c. Premises Code.

Is the RC No. field case sensitive?
No. Even if the RC No. is entered in lower case, the same will be automatically converted into Upper case.

When I try to enter Premises Code, I am not allowed. What do I do?
Premises Code will be auto fetched by the system after uploading and need not be entered in the form.

A1 - What is to be selected for the type of return?
One of the options (ORIGINAL / REVISED) can be selected, as applicable to the Assessee, for filing the return.

A2 - What to enter in this field?
15 digits PAN-based or Temp-based STC number (Registration No.) should be entered.

A3 - Name of the Assessee?
This field is disabled for any entry by the assessee in the offline Utility. Based on the registration number entered, the name will be fetched from the registration database of the assessee, when the XML file is uploaded, and it will be displayed when the return is viewed. This field is auto-populated in the online version.

What A4 & A5 fields are meant for?
These fields are meant for the Financial Year and Period of Return required to be entered/selected by the Assessee.

A7 - How to find out Premises Code?
This field need not be entered by the Assessee. It will be fetched from the registration database of the assessee when the XML file is uploaded and it will be reflected when the return is viewed. This field is auto-populated in the online version.

A8 - Constitution of the Assessee?
The Assessee has to select the appropriate category applicable to them and as already furnished in form ST-1. When ', 'or ' is selected in the '' field system will display the ST3 return with payable/paid sheets in quarterly format and for other category of Constitution the payable/paid sheets in monthly format

A9 - List of Taxable Services - How to select many services?
To add more than one service, click on the 'Add Service' button. Similarly, if any service has been wrongly selected, it can be deleted by clicking on the 'Red colour cell' and then click on the 'Delete Service' button.

How to fill up Service wise details?
When the taxable services applicable are selected, the service-wise payable screens will be populated and displayed for filling up the data.

Is there any provision to enter specific rate of Tax?
Yes. Table is available in 'B1.16 / B2.16' for entering details of services liable to specific Rate of Tax. The rates applicable can be entered along with the taxable units chargeable, in this table. The system will calculate & populate the Service Tax payable.

Is Cess payable on the Tax calculated under specific rate of tax?
Yes. EDU Cess at 2% and SHE Cess at 1% on Net Service Tax payable has to be paid. If the Cess rates are entered by the Assessee, the system will calculate & populate the amount of EDU/SHE Cess payable under 'B1.20' and 'B1.21'.

What is R & D Cess deduction?
Notification No. 14/2012 ST dated 17.03.2012 provides for exemption of R & D Cess payable on import of Technology.

How to enter the value of services imported?
This can be entered under 'B2.5'.

A10 - Category of Registrant/ Partial Reverse Charge: What is Partial Reverse Charge?
a. 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.
b. Service Provider has to select 'A10.1'.
c. 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'.
d. Service Receiver has to select 'A10.2'.
e. 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'.
*Note: Please refer to latest Notification(s) in this regard.

How to enter the details of exemptions, if any availed, under particular Notification No.?
For entering details of any exemption availed under a Notification and entering the amount of exemption claimed, the below mentioned steps have to be followed:
a. 'A11.1' - This field should be selected as 'YES'.
b. 'A11.2' - After selecting 'YES' in 'A11.1' this field will be enabled. A drop down list of Notification No.(s) / Sl. No will be enabled and displayed in 'A11.2', relevant for the selected service. The Assessee can select the Exemption Notification No. / Sl. No. to be availed by him. The assessee should select the Notifications and Sl.Nos. from the drop-down only and should not enter the numbers. Entering of text / No's is not allowed in these fields.

How to avail abatement?
a. 'A12.1' - This field should be selected as 'YES'.
b. 'A12.2' - After selecting 'YES' in 'A12.1', this field will be enabled. A drop down list of Notification No(s) / Sl No will be enabled and displayed in A12.2, relevant for the selected service. The Assessee can select the Abatement Notification No / Sl No availed by him. The assessee should select the Notifications and Sl.No's from the drop-down only and should not enter the numbers. Entering of text / No's is not allowed in these fields.

What to fill up in B1.1 to B1.6?
The texts in the rows are self-explanatory and for further details, you may go through the Instruction sheet available in the notified statutory Form ST-3 vide Notification No: 01/2013-Service Tax dated 06th March 2013. For any further clarification on these fields, the jurisdictional Superintendent/Assistant Commissioner/Deputy Commissioner may be approached.

How to fill up B1.8/B1.11?
If the Assessee desires to fill up any amount in these fields, they should have selected the applicable Notifications from 'A11/A12'. Otherwise 'B1.8/B1.11' cannot be filled.

How to fill up B1.15 / B2.15, Service Tax Rate-wise Break up of NET TAXABLE VALUE for ADV rate?
When various Tax Rates are filled up in this table against certain taxable value, the total of such rate-wise values should be equal to the 'NET TAXABLE VALUE' arrived in 'B1.14'. 'B1.15/B2.15' is meant only for filling up ad valorem rates of applicable Tax only.

The EC and SHEC rates were 2% and 1% respectively for the period April and May, 2015 and there is no levy of both cess from June, 2015 onwards. How to enter different Cess rates in the return for the return period April - Sept, 2015-2016?
Please click here for a detailed illustration.

How Cess payable amount has to be calculated on Service Tax payable whether before deducting R&D cess or on Net Service Tax payable after deducting R&D cess?
EDU Cess and SHE Cess are calculated @ 2% and 1% respectively, on the Net Service Tax payable amount arrived at 'B1.19/B2.19' after deduction of R&D Cess.

If my tax liability is to the extent of 25% of the Value and tax rate is 12%, can I pay tax at 3% for the full value?
No. The extent of tax liability on certain specified percentage of value is prescribed in the Notifications issued for computing the Taxable value. This does not change or modify the % of tax liability. The Rate of Tax remains the same as 12% only. If an incorrect rate is entered by the user, the return will be rejected on uploading, during the XML processing.

If I am eligible to avail abatement from the value to the extent of 60% and liable to pay tax on the 40% of the value, can I pay tax @ 4.8% on the unabated value instead of 12%, as the ultimate tax payment amount is going to be the same?
No. The law provides for abatement from Value. However, tax is liable to be paid only at the prescribed rates. In the issue in question, 40% of the value should be computed and tax should be paid on that abated value @ 12%. If an incorrect rate is entered by the user, the return will be rejected on uploading, during the XML processing.

Will my return be rejected, if I enter an invalid Tax or Cess rate in B1.15 / B2.15 or B1.16 / B2.16?
Yes.
(a) In the offline mode, if the XML file is uploaded with invalid tax / cess rates, then the XML file for the return will be rejected.
(b) In the online mode, the system will give an alert message, if any invalid tax / cess rate is entered and will not allow the user to proceed further until a valid tax/cess rate has been entered.

How do I ascertain the correct rate of Tax and Cess?
Please refer to the Notification relevant to the service selected or in case of doubt, contact the jurisdictional officer for clarification on the applicable rate of tax / cess.

I am a provider of the service, "Promotion, marketing , organizing or assisting in organizing games of chance including lottery, etc.,". How do I fill up the Payable Sheet as this service is liable only for Specific rate of tax?
Please enter the applicable amount at B1.1 to B1.12. System will calculate the Net Taxable Value at B1.14 based on the entries made.
STEP 1: At B1.15, in the ADV rate table, enter the Adv. tax rate / EC / SHEC as zero and applicable taxable value for the respective months/quarters.
STEP 2: At B1.16 / B2.16, in the Specific rate table, enter the specific tax rate / EC / SHEC and applicable taxable units for the respective months/quarters.
Please be noted that when the Taxable value is greater than zero and the ADV rate of Tax is also zero in B1.15 / B2.15, then the entry in Specific Rate table in B1.16 / B2.16 is mandatory.

Abatement notification is applicable to my service. How to enter the rate of tax while availing Abatement?
I am availing an abatement notification for my service. When I fill the return, system is saying the tax rate entered by me is invalid. How to enter the details in the return when abatement notification is availed?
For availing abatement notification, please select the abatement notification no. and sl.no. applicable to your service at A12.
Please enter the applicable amount at B1.1 to B1.12. At B1.11, enter the amount claimed as abatement. System will calculate the Net Taxable Value at B1.14 based on the entries made.
At B1.15, in the ADV rate table, enter the applicable Adv. tax rate / EC / SHEC and taxable value for the respective months/quarters.
Please be noted that the tax rates should not be abated.
For example, the return will be rejected if abated tax rates, as shown below, are entered.:
Advalorem Tax Rate .61 entered in provider section in payable sheet for the service "Air travel agent services" is not valid.
Advalorem Tax Rate 4.81 entered in provider section in payable sheet for the service "Transport of persons by cruise ship" is not valid.
Advalorem Tax Rate 3 entered in provider section in payable sheet for the service "Tour operator Services" is not valid.

Example: Mr. A is providing Rent-a-cab scheme operator service. His gross taxable amount is Rs.10,00,000/- during the period October-March, 2013-2014. He is availing abatement notification no.26/2012-S.T. dated 20.06.2012 As per sl.no.9 of the said notification, Mr.A is liable to pay service tax on 40% of the amount charged for providing the said taxable service.

Correct Method Gross Taxable Amount (B1.1) = 10,00,000. Abatement Claimed (60% of 10,00,000/-) (B1.11) = 6,00,000. Net Taxable Value (B1.14) is Rs. 4,00,000. Tax Payable (B1.15) is 12% on Rs. 4,00,000.

Incorrect Method Gross Taxable Amount (B1.1) = 10,00,000. Effective tax payable is 40% of Rs.10,00,000. Abatement Claimed (B1.11) = 0. Net Taxable Value (B1.14) is Rs. 10,00,000. Tax Payable (B1.15) is 4.8% (i.e., 40% of 12%) on Rs. 10,00,000.

In this example, 4.8% is not a valid tax rate for Rent-a-cab scheme operator service. Hence system will not accept this tax rate in online filing of return and reject the XML file uploaded in offline mode.

In other words, you should claim abatement only from the value and not from the tax rate while availing abatement on any service.
The rate of service tax should be as prescribed.

Where do I enter the advance amount of Tax deposited?
It should be entered in the table under part 'C' meant for Service Tax payable in advance. Any Challan No. entered in this section should be entered again in 'H1' also.

What is meant by book adjustment in the case of specified Govt. Departments?
This is meant for those Central Govt. Departments who are liable to pay Service Tax for the services provided by them but the payment of the same is effected by way of 'Adjustment of entries' and not by Cash.

How to enter the amount of late fee paid for delayed filing of returns?
A separate row no. 'G10' has been provided for this purpose in the return.

Can I enter the payment of Arrears by CENVAT adjustment?
Yes. This amount can be entered in PART 'G'.

Where to show arrears of taxes in the ST3 return?
Arrears of taxes should be shown in Part G.

How to enter multiple Challans in ST-3?
Multiple Challans can be entered in the Challan Details Section in 'H1, H2' and Advance Payment details in Section C with Add Challan facility available therein.

What Challan details have to be entered in H1?
If any payment of Tax / Cess / Other Payments have been made by cash, all relevant challan nos. shall be entered in this table with their amounts which is mandatory. Even if they are entered in their respective sections, all Challan No's should be entered in 'H1'.

What is the restriction for entering an amount in I3.1.2.6 /I3.2.2.6/I3.3.2.6 and such other specific fields?
If any amount is entered in these fields, the details of the same should be given in the text field provided therein.

Can I enter EDU Cess and SHE Cess combined together in CENVAT section?
No. Separate tables have been provided for entries of credit taken and utilized on EDU Cess& SHE Cess.

What is CFC?
CFC refers to Certified Facilitation Centres. For more details on this, Click here

Is there provision to enter the details of Certified Facilitation Centre (CFC)?
Yes. This has been provided at 'PART L' in the Distributor sheet of the ST3 return.

Where to find the FAQs on CFC?
The FAQs on CFC are available in the ACES homepage under CFC menu option. Click here to go to FAQs on CFC.

Disclaimer:Information is being made available at this site purely as a measure of public facilitation. While every effort has been made to ensure that the information hosted in this website is accurate and up-to-date, Central Board of Indirect Taxes and Customs does not hold itself liable for any consequences, legal or otherwise, arising out of use or abuse of any such information.