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Format of source document no. in service tax return ?

neeraj maheshwari (CA Final) (35 Points)

30 November 2011

while filling service tax return i am facing some difficulties . an assesse have made payment u\s 64A and for this return required source document no. .So plz guide me what is the source document no.???and what is the format of the same?//

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satya (Executive Excise) (1839 Points)
Replied 30 November 2011

4A(I)(a)(iii) Rule 6(3) allows adjustment of such service tax amount which was paid earlier in

respect of taxable service not provided wholly or partially by the service provider

Example : A service provider receives an advance of Rs.1000 on which he pays a

service tax of Rs.120.

However, later on he does not provide this service and refunds the amount to

person from whom the advance was received. He can in this case adjust the

amount of Rs.120 in any of his future liability of service tax.

4A(I)(a)(iv) Rule 6(4A) allows adjustment of such service tax amount paid in preceding

months or quarter, which is in excess of the service tax liability for such month or

quarter

Example : A service provider having centralized registration pays an amount of

Rs.1000 as service tax for services provided by him from his five branches.

However, on receipt of information from these branches, the service tax liability is

computed as Rs.900. In this case, he ahs paid an excess amount of Rs.100 as

service tax. He can adjust this excess amount of Rs.100 against service tax

liability for succeeding month/quarter.

4A(I)(c) Secondary and higher education cess would be applicable to service tax from the

date of enactment of Finance Bill 2007.

4A(I)(d)(i) to

(vi)

Arrears of revenue includes,-

(a) amount that was payable earlier but not paid;

(b) amount pending recovery on finalization of adjudication or

appellant stage, as the case may be

(c) amount pending adjudication or pending in appeals; or

(d) amount arising on finalization of provisional assessment etc

4A(I)(d)(vii) Furnish the amount paid in terms of section 73A (Any amount collected in

excess of the service tax amount assesses or determined and paid on any

taxable service )

4A(I)(d)

(viii)

Any other amount may be specified. (It may include amount pre-deposit

amount as ordered by Commissioner (Appeal) or Appellate Tribunal orCourts).

4B Against source documents, following details may be furnished,-

· For adjustment under rule 6(3), furnish details of earlier return, from

where excess amount is derived, in the format YYYY-YY-I/II/Month (YYYYYY

is the financial year and I/II is the half year for which this return pertains,

i.e., 2004-05-II /Nov refers to the month Nov in II half yearly return of FY

2004-05).

· For adjustment under rule 6(4A), furnish details of acknowledgement

No. of intimation to Superintendent as required to be furnished in the rules.

· For arrears, interest and penalty, the source document/period is as

follows,-

(a) in case these are paid suo- moto by the assessee, the period for which

such amount is paid may be furnished

(b) if paid consequent to a show cause notice (SCN) or order, the source

document is relevant SCN No/Demand Notice No., Order In Original No. or

Order in Appeal No or any other order , etc.,.

4C In case service tax liability is not discharged in full, during the period of

return, the details of short payment may be indicated against this S. No.

5B (i) The terms “ inputs”, “capital goods”, “input services” and “

input service distributor” may be understood as defined in the CENVAT

Credit

Rules, 2004;

(ii) Against S. No. 5B (I) (b) (iii), furnish the details of credit

availed on input services received directly by the assessee. In other words,

this figure would not include the service tax credit received from input

service distributor (i.e., office of manufacturer or output service provider,

which receives invoices towards purchases of input services and issues

invoices//bills /challans for distribution of such credit, in terms of the

CENVAT Rules, 2004). Credit received from “input service distributor” has

to be shown separately against S. No. 5B (I) (b) (iv).

(iii) Against S. No. 5B (I) (b) (iv), furnish the details of service tax

credit as received from „input service distributor‟.

(iv) Above instructions for S. No. 5B (I) (b) (iii), S. No. 5B (I) (b) (iv) will

mutatis mutandis apply to S. No. 5B (II) (b) (iii), S. No. 5B (II) (b) (iv)

for furnishing details of credit taken of “education cess” and “secondary

and higher education cess”.

6 This information has to be furnished only by an input se

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j.r.kota (proprietor) (79 Points)
Replied 01 December 2011

Dear Sir,

we paid penalty for late filing of the 2nd half year return for the FY 2010-11 on 09.07.2011 and interest for delayed payment for 2nd quarter for the FY 2011-12 on 24.10.2011 and mentioned the amounts against 4A (1) (d) (vii) and (viii) in paid quarterly service page and fillied 4B (in challan Service) under payment type- other amounts paid - penalty, month/quarter as Jan-Mar, source document no/period as2010-11-II/July and for interest payments as follows

Other amounts paid = Interest

Month/qtr = July-Sep

Source Document- no/period = 2011-12-I/Sep

Date =24.10.2011

But the system is showing an error message as "source document number is not correct format for row: 1 and same message for row:2.

What is the mistake made? how is this to be rectified

thanks and regards

j.r.kota

GURIVELLI MOHANPRASAD (3 Points)
Replied 09 June 2017

This is the date of Source Document Should be in format DD/MM/YYYY 11/11/2007

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