Jitendra Panwar, FCA (Tax Practitioner ) (641 Points)
15 November 2015For payment of Swachh Bharat Cess, a separate accounting code are as follows:-
| Swachh Bharat Cess (Minor Head) |
Tax Collection |
Other Receipts | Penalties | Deduct Refunds |
| 0044-00-506 | 00441493 | 00441494 | 00441496 | 00441495 |
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FREQUENTLY ASKED QUESTIONS (FAQ) ON SWACHH BHARAT CESS BY CBEC
Dasari Vamsi
(Article Assistant)
(47 Points)
Replied 16 December 2015
What is Difference between Minor head and Tax Collection. Please elaborate.
Jitendra Panwar, FCA
(Tax Practitioner )
(641 Points)
Replied 16 December 2015
In regular practice the codes are used as under:
Deposit Swachh Bharat Cess in 00441493
Interest on late deposition SBC in 00441494
Penalty on SBC 00441496
Till the date no use is specified for minor head.
Jyothis
(Article)
(1127 Points)
Replied 28 December 2015
Which accouting code should be used to deposit Swachh Bharat collected along with Service Tax.
Do we need to use a seperate challan for SBC Payment.
Jitendra Panwar, FCA
(Tax Practitioner )
(641 Points)
Replied 29 December 2015
Solution to your query:
1. Code of Swachh Bharat Cess in 00441493.
2. No Seperate Challan for SBC. The existing Service Tax Challan is sufficient. We may insert SBC Code in this challan.
Rajesh
(C A Final )
(33 Points)
Replied 21 March 2016
Is it mandatory to show swach bharat cess in another accounting code or we can show it in normal receipt's accounting code
Jitendra Panwar, FCA
(Tax Practitioner )
(641 Points)
Replied 21 March 2016
Swachh Bharat Cess Deposition Code is 0044-1493
Interest on delay deposition of SBC is 0044-1494
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