rajesh (Accountant) (583 Points)
29 October 2011Dear Sir
In service tax return, in point 4B what are the source documents No./Period and source document date in respect of Interest paid for Latre Payment of Service Tax (Entry in 4A (d) (v) of return.
I am trying to enter to typing BSRCODE and Date of Deposit and CIN continuos without any gap but it was wrong.
Please Help on this query
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 29 October 2011
satya
(Executive Excise)
(1839 Points)
Replied 30 October 2011
If u are paying any Interest/arrears of Previous return/period , then only source document no is required to be filled in 4B . The format may be REGNUMBER_SP_YYYY_nnn_SCN for showcause . It may be due to Demand Note, OIO,OIA ,etc. Whatever amount has been paid by GAR7 challans ,it needs be filled in format prescribed .
CA Arindam Sain
(Practice)
(308 Points)
Replied 26 November 2011
The source document is reference of document against which payment of service tax, interest or penalty is paid either in cash or in credit. The document could be audit report, order of any service tax authority or demand notice. The amount could be arrears or demands raised by authorities. This number will help field officers in knowing exact outstanding left against which order or report.
ST REG.NO._AC(Assist.Com. , respective authority)_period(e.g.,2011)_3digit order No._OIO
If sou moto like interest for late payment , then create a dummy to fulfill the format
ST Reg. No._AC_2011(year)_000_OIO
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