Intimation to state authority for excess payment adjustment

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 December 2012 Hello
There is a provision that intimation should be given to state authority for excess amount payment within 15 days from the date of adjustment.Is there amendment in provision
from 1/4/12?Please mention the link also.
Thanks in advance

@VaibhavJ

@VaibhavJ (Expert)
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04 December 2012 Hi

W.e.f. 01.04.2012, rule 6(4B) has been amended vide notification no. 3/2012 dated 17.03.2012 to remove conditions mentioned in adjustment of excess payment of service tax, it can be adjusted without any monetary limit. Further no intimation is required to be filed with Superintendent. However, adjustment of excess payment made shall be reflected in service tax return of the assessee.

Refer link :

https://www.simpletaxindia.net/2012/04/adjustment-of-service-tax-without-any.html#ixzz2E48g4p3q

Thanks//Vaibhav
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