17 October 2013
Dear Sir, We have paid a single challan say Rs. 100 for two months of service tax liability Rs. 70 for Apr & Rs. 30 for may. While filling the ST- 3 Return what challan detail should we enter for both the month i.e. Rs. 100 for Apr & Rs. 100 for may OR 70 for Apr & 30 for may.
18 October 2013
In the ST-3 Return the details of paid services (where tax payment due is calculated) and Payment Challan Services have to tally - otherwise there will be a mistake in the ST-3 Return.
If you enter Rs.100 each for April & May the tax paid will be greater than the amount due and it will be a mismatch.
When you filled up the Paid Services detail the tax computation shows Rs.70 for April and Rs.30 for paid. Hence the Challan Services should have two entries with the amount Rs.70 for April & Rs.30 for May with the same CIN.
CAclubindia
