I have a assessee who has paid Service Tax in excess i.e. his actual service tax liability was 59,826 but he has paid 70,703 which means 10,877/- in excess. Now my question is that where to show dis excess paid in Form ST-3?
30 April 2012
You do not have to show it separately. The ST# will automatically take care of that. Fill the amount of 70703 in ST paid column with its bifurcation into basic, surcharge, higher education etc. and the form will take care of that.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
30 April 2012
thnx sir but i hve heard that we have to show it separately in advance paid column...n utilized the excess amt in next returns...is dis true??
01 May 2012
Yes You have to show it separately. How return will take care of it automatically. Although it seems to be excess payment and has to be shown under Column 4B- Row for Rule 6(4A) of STR, 1994.
Querist :
Anonymous
Querist :
Anonymous
(Querist)
02 May 2012
thnx sir for ur reply but wer to show the excess paid? u r saying that u can show it in column 4b but dat column is of some source document..and vil u guide me for the above link query also....please as it is urgent...