30 October 2014
we are service providers and we have raised a service bill and paid the service tax and filed ST-3 also to the competent authorities. But , we have not received the payment for that service provided as the customer rejected the service bill. Now we would like to know whether we can get refund of the paid service tax or shall we adjust the said amount in the subsequent ST-3 return filing; for both the cases what would be the procedure to be followed,Sir.
31 October 2014
You can adjust the service tax so paid in your nect return by making following entries in your next ST-3 Return. 1.In paid services sheet,enter the value of service tax paid,education cess and hsec paid earlier ( on invoice which is rejected) in column D4,E4 and F4 2.In challan service sheet,Enter the challan details in H2 column
Also please ensure either you issue a credit note to your customer showing that earlier invoice was issued but now credit note is issued for due to some reasons.In case payment is received ,you have to refund the same to the customer,then only you can take credit of such excess service tax paid.
CAclubindia
