18 October 2013
Sir/Ma'am I have been paid Rs.7000 excess service tax in the month of august and didn't adjust it in the payment made for the month Sept. while filing the return for the first half it shows an error of excess payment of Rs.7000. kindly advice me whether i can carry forward the excess paid to the next half, and if so what adjustment needs to be made in the return for this first half.
18 October 2013
While filling the ST-3 return for the period April to September 2013, fill in the excess amount Rs.7000 paid in ADVANCE Challan section. Enter the correct CIN but in the amount column place only Rs.7000/- if the challan payment is more.
In the Challan payment section in the month of August 2013 enter the amount of paid challan so that the total of paid services less CENVAT credit less Rs.7000 equals the liability paid in cash for the month. Then there will be no mismatch.
CAclubindia
