Excess payment of swach bharath cess
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
05 May 2016
Sir/Madam,
One of my client, has paid Swach Barath Cess @ 5% on the Taxable Service instead of 0.5% under Reverse Charge.Whether such excess payment can be self adjusted against the Swatch Bharath Cess Payable arising on future invoices?... If no whether refund can be claimed? Please advise me.
Thanks in advance.
One of my client, has paid Swach Barath Cess @ 5% on the Taxable Service instead of 0.5% under Reverse Charge.Whether such excess payment can be self adjusted against the Swatch Bharath Cess Payable arising on future invoices?... If no whether refund can be claimed? Please advise me.
Thanks in advance.
CA R SEETHARAMAN
(Expert)
06 May 2016
Yes it can be self adjusted against the SBC payable in future invoices.
Message likes :
1 times
Rupesh Jain
(Expert)
06 May 2016
yes you can adj. the excess amount of tax, agst future liability.
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1 times
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