SEENA CHHIKARA (Student CA Final ) (25 Points)
02 February 2013HI FREINDS,
ONE OF MY CLEINT HAD CLAIMED INPUT OF ONE BILL TWICE IN LAST MONTH BY MISTAKE....................BUT NOW HE HAVE TO DEPOSITE TAX IN THIS MONTH OF THAT EXTRA INPUT CLAIMED...................SO SHULD HE FILL A DIFFERENT CHALLAN FOR THAT OR THT AMOUNT CAN BE ADDED IN THE CHALLAN OF CURRENT YEAR.
GUYS I HOPE A QUICK AND RIGHT ANSR FROM U ALL.............I NEED TO KNW ANSR OF IT URGENTLY.
I HUMBLY REQUEST TO ALL FRNDS ON THIS SITE TO HELP ME SOON.
THNKS
Anandan
(HOD accounts)
(502 Points)
Replied 02 February 2013
@ Seena, Pay the amount with interest. Either you can pay it by separate challan or pay in this months challan. What is important is how you will represent the same in the service tax return, at the time of filing.
Now since, you have taken the service tax credit by mistake on the same invoice, twice while calculating the s.t.duty liability for the month of Dec, while preparing s.t. return, take the credit of that invoice only once for Dec. Which will lead to shortfall of payment made for the month of Dec 2012. Now, you should have made the payment before 6th of Jan (E-payment), but you are paying on 5th of Feb. i.e. you will have to pay interest for one month along with the shortfall amount and accomodate the same at the time of filing s.t.return
Hope the matter is clear.
Also if needed, wait for other's comment, to get more clarity.
Regards
Anandan.s
6 days Certification Course on GST Practical Return Filing Process
CAclubindia
