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M/s West Bengal Housing Board
Statement of ST-3 Return for Financial Year 2013-
Service : Construction of Residential Complex Service (Provider) Service : Architect Service (Provider)
Month Month
April 18613640 13960230 4653410 465341 9307 4653 479301 April 0 0 0 0 0 0 0
May 30720840 23040630 7680210 768021 15360 7680 791062 May 0 0 0 0 0 0 0
June 4459080 3344310 1114770 111477 2230 1115 114821 June 0 0 0 0 0 0 0
July 5597520 4198140 1399380 139938 2799 1399 144136 July 0 0 0 0 0 0 0
August 8800080 6600060 2200020 220002 4400 2200 226602 August 0 0 0 0 0 0 0
September 2848760 2136570 712190 71219 1424 712 73356 September 0 0 0 0 0 0 0
October 21126800 15845100 5281700 528170 10563 5282 544015 October 0 0 0 0 0 0 0
November 24945840 18709380 6236460 623646 12473 6236 642355 November 0 0 0 0 0 0 0
December 14108880 10581660 3527220 352722 7054 3527 363304 December 0 0 0 0 0 0 0
January 73737440 55303080 18434360 1843436 36869 18434 1898739 January 0 0 0 0 0 0 0
February 242033920 181525440 60508480 6050848 121017 60508 6232373 February 0 0 0 0 0 0 0
March 20093960 15070470 5023490 502349 10047 5023 517419 March 0 0 0 0 0 0 0
Total 467086760 350315070 116771690 11677169 233543 116772 12027484 Total 0 0 0 0 0 0 0
Month Service Tax Paid Details of Challan
Payable Date Int Paid
PLA CENVAT Total
Challan No. Challan Date Challan Amt
ST Edu Cess SHE Cess ST Edu cess SHE Cess
April 479301 465341 9307 4653 0 0 0 479301 0 00178 5/13/2013 479301 5/6/2013 7 1379 0 1379
May 791062 768021 15360 7680 0 0 0 791061 1 00360 6/6/2013 791061 6/6/2013 0 0 0 0
June 114821 111477 2230 1114 0 0 0 114821 0 00444 7/5/2013 114821 7/6/2013 0 0 0 0
July 144136 139938 2799 1399 0 0 0 144136 0 00500 8/5/2013 144136 8/6/2013 0 0 0 0
August 226602 220002 4400 2200 0 0 0 226602 0 00004 9/6/2013 226602 9/6/2013 0 0 0 0
Sep 73356 71219 1424 712 0 0 0 73355 1 00084 10/10/2013 73355 10/6/2013 4 121 0 121
October 544015 528170 10563 5282 0 0 0 544015 -90 00002 11/8/2013 544105 11/6/2013 2 447 0 447
Nov 642355 623646 12473 6236 0 0 0 642355 0 00016 12/4/2013 642355 12/6/2013 0 0 0 0
Dec 363304 352722 7054 3527 0 0 0 363303 -
Jan 1898739 1843436 36869 18434 0 0 0 1898739 -7 22014 2/19/2014 1898746 2/6/2014 13 10144 0 10144
Feb 6232373 6050848 121017 60509 0 0 0 6232374 -1 32014 3/5/2014 6232374 3/6/2014 0 0 0 0
Mar 517419 502349 10047 5023 0 0 0 517419 0 42014 4/7/2014 517419 3/31/2014 7 1488 0 1488
Total 12027484 11677169
- S. Tax has been calculated @10% for the F.Y. 2013-14. Needs to be verified.
Gross Taxable
Amount
Abatement
Taxable
Value
Service Tax
Payable @
Edu Cess
SHE Cess
Total Service
Tax Payable
Gross
Taxable
Amount
Abatement @
Taxable
Value
Service Tax
Payable @
Edu Cess
SHE Cess @
Total
Service
Tax
Payable
Total ST
Payable
Short
payment
No. of days
delayed
Interest
payable
Short
Paid
Interest
M/s West Bengal Housing Board
Statement of ST-3 Return for Financial Year 2014-
Service : Construction of residential complex service (Provider) Service : Architect Service (Provider)
Month Month
April 23629450 17722088 5907362.5 708884 14178 7089 730151 April 0 0 0 0 0 0 0
May 29235405 21926554 7308851.3 877062 17541 8771 903374 May 0 0 0 0 0 0 0
June 8692006 6519005 2173001.5 260760 5215 2608 268583 June 0 0 0 0 0 0 0
July 6332686 4749515 1583171.5 189981 3800 1900 195681 July 0 0 0 0 0 0 0
August 6737735 5053301 1684433.8 202132 4043 2021 208196 August 0 0 0 0 0 0 0
September 9017994 6763496 2254498.5 270540 5411 2705 278656 September 0 0 0 0 0 0 0
October 5888608 4416456 1472152 176658 3533 1767 181958 October 0 0 0 0 0 0 0
November 7736440 5802330 1934110 232093 4642 2321 239056 November 0 0 0 0 0 0 0
December 5850712 4388034 1462678 175521 3510 1755 180786 December 0 0 0 0 0 0 0
January 1986343 1489757 496586 59590 1192 596 61378 January 0 0 0 0 0 0 0
February 3675113 2756335 918778 110253 2205 1103 113561 February 0 0 0 0 0 0 0
March 3171780 2378835 792945 95153 1903 952 98008 March 0 0 0 0 0 0 0
Total 111954272 83965704 27988568 3358627 67173 33588 3459388 Total 0 0 0 0 0 0 0
Month Service Tax Paid Details of Challan
Payable Date
Int Paid
PLA CENVAT Total
Challan Date Challan Amt
ST Edu Cess SHE Cess ST Edu cess SHE Cess
April 730151 708883 14178 7089 0 0 0 730150 1 10738
May 903374 876273 18067 9034 0 0 0 903374 0 16236
June 268583 260761 5215 2608 0 0 0 268584 -1 24458 7/4/2014 268584 7/6/2014 0 0 0 0
July 195681 189980 3800 1900 0 0 0 195680 1 37019 8/5/2014 195680 8/6/2014 0 0 0 0
August 208196 202132 4043 2021 0 0 0 208196 0 42085 9/2/2014 208196 9/6/2014 0 0 0 0
Sep 278656 270540 5411 2705 0 0 0 278656 0 49536 9/29/2014 278656 10/6/2014 0 0 0 0
October 181958 176658 3533 1767 0 0 0 181958 0 67763 11/5/2014 181958 11/6/2014 0 0 0 0
Nov 239056 232093 4642 2321 0 0 0 239056 0 76781
Dec 180786 175521 3510 1755 0 0 0 180786 -1 86461
Jan 61378 59590 1192 596 0 0 0 61378 0 97746
Feb 113561 110253 2205 1103 0 0 0 113561 0 03335
Mar 98008 95153 1903 952 0 0 0 98008 0 17822
Total 3459388 3357837 67699 33851 0 0 0 3459387 0 3459388 0 0 0
Gross Taxable
Amount
Abatement,
Taxable
Value
Service
Tax
Payable
Edu Cess
SHE Cess
Total
Service Tax
Payable
Gross
Taxable
Amount
Abatement
Taxable
Value
Service Tax
Payable @
Edu Cess
SHE Cess @
Total Service
Tax Payable
Total ST
Payable
Short
payment
No. of days
delayed
Interest
payable
Short Paid
Interest
Challan
No.
M/s West Bengal Housing Board
Statement of ST-3 Return for Financial Year 2015-
Applicable Service Tax @ 12.36% for Apr, May'15 ; @14% from 01.06.15 to 13.11.2015 and @14.5% w.e.f 14.11.
Service : Construction of Residential complex Service (Provider) Service : Architect Service (Receiver)
Month Month
Pure Agent
April 5075599 3806699.25 1268900 152268 3045 1523 156836 April 0 0 0 0 0 0 0 0
May 6343107 4757330.25 1585777 190293 3806 1903 196002 May 0 0 0 0 0 0 0 0
June 1410800
352700 49378 0 0 49378 June 0
July 1146857
286714 40140 0 0 40140 July 0
August 58072971
14518243 2032554 0 0 2032554 August 0
September 65881286
16470322 2305845 0 0 2305845 September 0
October 53040857
13260214 1856430 0 0 1856430 October 0
November 41805457 31354093 10451364 1463191 0 0 1463191 November 0 0 0 0 0 0 0 0
December 52861486
13215372 1850152 0 0 1850152 December 0
January 54184699
36536485 5115108 182682 0 5297790 January 0
February 7172740
6137368 859232 30687 0 889918 February 0
March 7188524
1797131 251598 8986 0 260584 March 0
Total 354184383 238303794 115880589 16166189 229206 3426 16398821 Total 0 0 0 0 0 0 0 0
Month
Service Tax Paid Details of Challan
Payable Date
Interest Paid
PLA CENVAT Total
Challan No. Challan Date Challan Amt
ST
ST
April 156836 152268 3045 1523 0 0 0 156836 0 34794 5/4/2015 156836 5/6/2015 0 0 0 0
May 196002 190293 3806 1903 0 0 0 196002 0 41746 6/3/2015 196002 6/6/2015 0 0 0 0
June 49378 49378 0 0 0 0 0 49378 0 50890 7/3/2015 49378 7/6/2015 0 0 0 0
July 40140 40140 0 0 0 0 0 40140 0 66115 8/5/2015 40140 8/6/2015 0 0 0 0
August 2032554 2032554 0 0 0 0 0 2032554 0
September 2305845 2305845 0 0 0 0 0 2305845 0 81551 10/3/2015 2305845 10/6/2015 0 0 0 0
October 1856430 1856430 0 0 0 0 0 1856430 0 01465 11/5/2015 1856430 11/6/2015 0 0 0 0
Nov 1463191 1463191 0 0 0 0 0 1463191 0 08349 12/4/2015 1463191 12/6/2015 0 0 0 0
Dec 1850152 1850152 0 0 0 0 0 1850152 0 19496 1/5/2016 1850152 1/6/2016 0 0 0 0
January 5297790 5115108 182682 0 0 0 0 5297790 -1 32250 2/4/2016 5297791 2/6/2016 0 0 0 0
February 889918 859231 30687 0 0 0 0 889918 -2 40188 3/3/2016 889920 3/6/2016 0 0 0 0
March 260584 251598 8986 0 0 0 0 260584 0 53797 3/31/2016 260584 3/31/2016 0 0 0 0
Total 16398821 16166188 229206 3426 0 0 0 16398820 -2 16398823 616 0 616
- Percentage of Abatement is not 75%. Needs to be verified.
Gross
Taxable
Amount
Abatement
Taxable
Value
Service Tax
Payable @
Edu Cess
@2%, SB
Cess
SHE Cess
@ 1%, KK
Cess
Total
Service Tax
Payable
Gross
Taxable
Amount
Abatement @
Taxable
Value
Service Tax
Payable @ 12%
Edu Cess
@2%, SB
Cess @ .5%
SHE Cess @
1%, KK Cess
Total
Service Tax
Payable
Total ST
Payable
Short
Payment
No. of days
delayed
Interest
payable
Short Paid
Interest
Ed Cess/SB
Cess
SHE
Cess/KK
Cess
Ed
Cess/SB
Cess
SHE
Cess/KK
Cess
- SB Cess not calculated for the month of Nov & Dec. Needs to be
verified.
M/s West Bengal Housing Board
Statement of ST-3 Return for Financial Year 2016-
Service : Construction of residential complex service (Provider) Service : Architect Service (Provider)
Month Month Taxable Value SB Cess @ .5%
April 164110 123083 41027 5744 205 0 5949 April 0 0 0 0 0 0 0
May 5805324 4353993 1451331 203186 7257 0 210443 May 0 0 0 0 0 0 0
June 1521627 1141220 380407 53257 1902 1902 57061 June 0 0 0 0 0 0 0
July 3087840 2315880 771960 108074 3860 3860 115794 July 0 0 0 0 0 0 0
August 0 0 0 0 0 0 0 August 0 0 0 0 0 0 0
September 2564427 1923320 641107 89755 3206 3206 96166 September 0 0 0 0 0 0 0
October 682027 511520 170507 23871 853 853 25576 October 0 0 0 0 0 0 0
November 17616800 13212600 4404200 616588 22021 22021 660630 November 0 0 0 0 0 0 0
December 57229333 42922000 14307333 2003027 71537 71537 2146100 December 0 0 0 0 0 0 0
January 10228133 7671100 2557033 357985 12785 12785 383555 January 0 0 0 0 0 0 0
February 1298613 973960 324653 45451 1623 1623 48698 February 0 0 0 0 0 0 0
March 2938240 2203680 734560 102838 3673 3673 110184 March 0 0 0 0 0 0 0
Total 103136474 77352356 25784118 3609777 128921 121459 3860156 Total 0 0 0 0 0 0 0
Month Service Tax Paid
Details of Challan
Payable Date Interest paid
PLA
CENVAT
Total
Challan Date Challan Amt
ST SB Cess KK Cess
ST
SB Cess KK Cess
April 5949 5744 205 0 0 0 0 5949 0 75057 5/5/2016 5949 5/6/2016 0 0 0
May 210443 203186 7257 0 0 0 0 210443 0 81707 6/3/
June 57061 53257 1902 1902 0 0 0 57061 0 94629 7/5/2016 57061 7/6/2016 0 0 0
July 115794 108074 3860 3860 0 0 0 115794 0 07610 8/5/2016 115794 8/6/2016 0 0 0
August 0 0 0 0 0 0 0 0 0 0 9/6/2016 0 0 0
Sep 96166 89755 3206 3206 0 0 0 96167 -
October 25576 23871 853 853 0 0 0 25577 0 43680 11/4/2016 25576 11/6/
November 660630 616588 22021 22021 0 0 0 660630 0 58348 12/23/2016 668015 12/6/
December 2146100 2003027 71537 71537 0 0 0 2146101 0 65383 1/5/2017 2146100 1/6/
January 383555 357985 12785 12785 0 0 0 383555 0 76443 2/3/2017 383555 2/6/
February 48698 45451 1623 1623 0 0 0 48697 0 84646 3/3/2017 48698 3/6/
March 110184 102838 3673 3673 0 0 0 110184 0 95197 3/30/2017 110184 3/31/2017 0 0 0
Total 3860156 3609776 128922 121460 0 0 0 3860158 -1 3867542 7385 7385 0
- 75 % abatement has been enjoyed instead of 70%. Needs to be verified.
Applicable Service Tax @ 12.36% for Apr, May'15 ; @14% from 01.06.15 to 13.11.2015 and @14.5% w.e.f 14.11.2015 to 31.05.2016; w.e.f 01.06.2017 @15%( incld
0.5% KKC)
Gross Taxable
Amount
Abatement @
if any
Taxable
Value
Service Tax
Payable @
SB Cess @
KK Cess
Total
Service Tax
Payable
Gross
Taxable
Amount
Abatement, if
any
Service Tax
Payable @
KK Cess
Total Service
Tax Payable
Total ST
Payable
Short
Payment
No. of days
delayed
Interest
payable /
short
payment
Short Paid
Interest Challan
No.
M/s West Bengal Housing Board
Statement of ST-3 Return for Financial Year 2017-
Service : Construction of residential complex service (Provider) Service : Architect Service (Provider)
Month Month Taxable Value SB Cess @ .5%
April 1528827 1146620 382207 53509 1911 1911 57331 April 0 0 0 0 0 0 0
May 3402320 2551740 850580 119081 4253 4253 127587 May 0 0 0 0 0 0 0
June 2175013 1631260 543753 76125 2719 2719 81563 June 0 0 0 0 0 0 0
Total 7106160 5329620 1776540 248716 8883 8883 266481 Total 0 0 0 0 0 0 0
Month Service Tax Paid
Details of Challan
Payable Date Interest paid
PLA CENVAT Total
Challan Date Challan Amt
ST
SB Cess KK Cess
ST
SB Cess KK Cess
April 57331 53509 1911 1911 0 0 0 57331 0 17655 5/5/2017 57331 5/6/2017 0 0 0 0
May 127587 119081 4253 4253 0 0 0 127587 0
June 81563 76125 2719 2719 0 0 0 81563 0
Total 266481 248715 8883 8883 0 0 0 266481 0 266481 0 0 0
Applicable Service Tax @ 12.36% for Apr, May'15 ; @14% from 01.06.15 to 13.11.2015 and @14.5% w.e.f 14.11.2015 to 31.05.2016; w.e.f 01.06.2017 @15%( incld
0.5% KKC)
Gross Taxable
Amount
Abatement @
if any
Taxable
Value
Service Tax
Payable @
SB Cess @
KK Cess
Total
Service Tax
Payable
Gross
Taxable
Amount
Abatement, if
any
Service Tax
Payable @
KK Cess
Total Service
Tax Payable
Total ST
Payable
Short
Payment
No. of days
delayed
Interest
payable /
short
payment
Short Paid
Interest
Challan
No.
CENVAT CREDIT DETAILS : Cosmos Oriental Udyog Private Ltd (2013-14)
OB INPUT CAP GOOD INP SER Reverse utilised BAL_st
BALANCE
Apr-13 - - - - - - - - -
May-13 - - - - - - - - -
Jun-13 - - - - - - - - -
Jul-13 - - - - - - - - -
Aug-13 - - - - - - - - -
Sep-13 - - - - - - - - -
Oct-13 - - - - - - - - -
Nov-13 - - - - - - - - -
Dec-13 - - - - - - - - -
Jan-14 - - - - - - - - -
Feb-14 - - - - - - - - -
Mar-14 - - - - - - - - -
CENVAT
OB cenvat INPUT CAP GOOD INP SER
Reverse utilised BAL_st
BALANCE
Apr-13 - - - -
May-13 - - - - -
Jun-13 - - - - -
Jul-13 - - - - -
Aug-13 - - - - -
Sep-13 - - - - -
Oct-13 - - - - -
Nov-13 - - - - -
Dec-13 - - - - -
Jan-14 - - - - -
Feb-14 - - - - -
Mar-14 - - - - -
Eduction Cess
OB Cess INPUT CAP GOOD INP SER
Reverse utilised BAL_st
BALANCE
Apr-13 - - - - -
May-13 - - - - -
Jun-13 - - - - -
Jul-13 - - - - -
Aug-13 - - - - -
Sep-13 - - - - -
Oct-13 - - - - -
Nov-13 - - - - -
Dec-13 - - - - -
Jan-14 - - - - -
Feb-14 - - - - -
Mar-14 - - - - -
SHE Cess
INPUT CAP GOOD INP SER
Reverse utilised BAL_st
BALANCE
Apr-13 - - - - -
May-13 - - - - -
Jun-13 - - - - -
Jul-13 - - - - -
Aug-13 - - - - -
Sep-13 - - - - -
Oct-13 - - - - -
Nov-13 - - - - -
Dec-13 - - - - -
Jan-14 - - - - -
Feb-14 - - - - -
Mar-14 - - - - -
MONTHLY
AVAILMENT
CC
AVAILABLE
MONTHLY
AVAILMENT
CC
AVAILABLE
MONTHLY
AVAILMENT
CC
AVAILABLE
OB SHE
Cess
MONTHLY
AVAILMENT
CC
AVAILABLE
CENVAT CREDIT DETAILS : Binamra Realtors Private Ltd (2015-16)
OB cenvat INPUT INP SER
Reverse utilised BAL_st
BALANCE 0 0 0 0
Apr-15 - - - - - - - - -
May-15 - - - - - - - - -
Jun-15 - - - - - - - - -
Jul-15 - - - - - - - - -
Aug-15 - - - - - - - - -
Sep-15 - - - - - - - - -
Oct-15 - - - - - - - - -
Nov-15 - - - - - - - - -
Dec-15 - - - - - - - - -
Jan-16 - - - - - - - - -
Feb-16 - - - - - - - - -
Mar-16 - - - - - - - - -
CENVAT
OB cenvat INPUT INP SER
Reverse utilised BAL_st
BALANCE 0 0 0 0
Apr-15 - - -
May-15 - - - -
Jun-15 - - - -
Jul-15 - - - -
Aug-15 - - - -
Sep-15 - - - -
Oct-15 - - - - -
Nov-15 - - - - -
Dec-15 - - - - -
Jan-16 - - - - -
Feb-16 - - - - -
Mar-16 - - - - -
Education CESS
OB Cess INPUT INP SER
Reverse utilised BAL_st
BALANCE 0
Apr-15 - - -
May-15 - - - - -
Jun-15 - - - - - -
Jul-15 - 0 - - - - -
Aug-15 - 0 - - - - -
Sep-15 - 0 - - - - -
Oct-15 - 0 - - - - -
Nov-15 - 0 - - - - -
Dec-15 - 0 - - - - -
Jan-16 - 0 - - - - -
Feb-16 - 0 - - - - -
Mar-16 - 0 - - - - -
SHE Cess
INPUT INP SER
Reverse utilised BAL_st
BALANCE 0
Apr-15 - - -
May-15 - - - - -
Jun-15 - - - - - -
Jul-15 - 0 - - - - -
Aug-15 - 0 - - - - -
Sep-15 - 0 - - - - -
Oct-15 - 0 - - - - -
Nov-15 - 0 - - - - -
Dec-15 - 0 - - - - -
Jan-16 - 0 - - - - -
Feb-16 - 0 - - - - -
Mar-16 - 0 - - - - -
CAP
GOOD
MONTHLY
AVAILMENT
CC
AVAILABLE
CAP
GOOD
MONTHLY
AVAILMENT
CC
AVAILABLE
CAP
GOOD
MONTHLY
AVAILMENT
CC
AVAILABLE
OB SHE
Cess
CAP
GOOD
MONTHLY
AVAILMENT
CC
AVAILABLE
M/s Utsav Creations Private Limited
Extract from Balance Sheet
2012-13 2013-14 2014-15 2015-
Operation Income
Sales of Goods 3540000 0 0 1565754
0 437640 3956949 3726192
Licence Charges/ Rent Received 0 312600 5317326 5426736
Other Income
Brokerage & Commission 0 437000 .. ..
Profit on Sale of Property 13233124 0 .. ..
Interest on Loan 893779 0 644267 198340
Interest on FD .. .. 203444 44191
Expenses
Repair & Maintenance 0 161570 934691 871335
Professional Fees 7500 32000 16469
Legal & Professional Fees .. .. .. 54150
Travelling Expenses 46850 0 .. ..
Commission Paid .. .. 561800 ..
Hire Charges/ Furniture Hire
Charges
Month ST Payable ST Paid Amount Due
April 0 0 0
May 0 0
June 239678 7/6/2015 5/18/2016 317 21275.
July 0 0
August 0 0
September 0 0
October 0 0
November 0 0
December 0 0
January 0 0
February 0 0
March 0 0
Payment
due date
Actual Payment
date
No. of
days due
0 to 180
days @
18%
0
181 to
365 days
@ 24%
