Excess payment of s.t. in st-3

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 April 2016 If there is excess payment of service tax and swachh bharat cessin march, then while filing ST-3 where are we supposed to show the excess payment i.e in Rule 6(1a) for advance tax or anywhere else. but in rule 6(1a ) is there any other process required for the same (ie. intimation or any other).

Suresh Ramaswamy

Suresh Ramaswamy (Expert)
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24 April 2016 The Service Tax and SBC paid in excess is best treated as advance and necessary disclosure should be made in ST - 3 Return Part C. On utilization of this advance the necessary disclosure should be made in the ST - 3 of the relevant period in Part D under Rule 6(1).