11 May 2016
below issues are appearing in ST-3, how can the resolve the same.
V2SRC12 The Challan Number { 01707991005201600031 } for {Rs.5565/-} in H1 section does not exist and/or is not matching with the Registration Number available in the database. 2. V2SRC24 The Opening Balance of CENVAT Credit of Service Tax {Rs.0/-}, EDU Cess {Rs.0/-} and SHE Cess {Rs.0/-} entered in the current return could not be verified with the Closing Balance of the return for {Apr-Sep, 2015-2016}, as the Return for { Apr-Sep, 2015-2016 } is not available in the database. The return should be filed immediately. 3. V2SRC27 Sum of SB Cess Paid {Rs.684/-} is less than sum of SB Cess Payable {Rs.840/-}. Differential amount is {Rs.-156/-}.
(1) This error is shown in two cases - either when the Challan No. and / or amount is mismatched or else the payment has been made recently. It takes 4 / 5 working days for the paid challan to be displayed on the ACES site - hence the error. If it is only due to time difference, nothing need done. After a week or so the error will disappear. If it is due to mismatch of challan no. / amount, the ST - 3 has to be revised.
(2) It appears that the return for the earlier half year has not been filed, either because it was a 'NIL return or due to oversight. If it is the latter, the ST-3 should be filed with late filing fee. Else nothing need be done.
(3) Please check up all calculations and enteries in the taxable service sheets. The total of SBC in these sheets totals Rs. 840/- whereas the challan payment is Rs. 684/-. Check the calculations once again. Maybe by oversight, the November 2015 service has been entered in the 14.5% column whereas, the services rendered after 15th November 2015 only is subject to SBC. Check up the entries and if it is a short payment pay the difference and intimate the Range Superintendent in writing with the GAR-7 challan. If it is a presentation or entry error, then the ST - 3 would have to be revised.
12 May 2016
RS 156 deposited in Service tax code in the month of Jan-16, Not deposited in SBC code.... i think no need to pay now,,,,,,,thanks a lot for your expert opinion...
12 May 2016
An explanatory letter should then be filed with the Range Superintend, clarifying this point else notice for recovery of the said sum would be issued in normal course - an avoidable harassment.
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