Service tax(gta)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 June 2014 Hi Frd,

we have two registration one in Mumbai (Maharashtra) and one in Vadodara (Gujarat). both have different registration number

our liability to pay GTA arise from Vadodara where as we have paid in Mumbai though online.

now what i can do to receive the money. kindly suggest other option if available.

Regards
Jigar Vyas

Rupesh Jain

Rupesh Jain (Expert)
Follow

03 June 2014 please clear the query .
you cannot received the service tax cenvat. due to service tax is your liability,

Querist : Anonymous

Querist : Anonymous (Querist)

03 June 2014 further i have paid the amount in vadodara registration number also to file the return. it means for one liability i have paid twice the same amount. now i want to get money back form mumbai registration .

Querist : Anonymous

Querist : Anonymous (Querist)

03 June 2014 I have paid GTA in Reverse Michenisum Scheme. which i will get credit.

further i have paid the amount in vadodara registration number also to file the return. it means for one liability i have paid twice the same amount. now i want to get money back form mumbai registration .

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
Follow

24 July 2025 Here’s how to handle the **service tax paid under wrong registration for GTA (Goods Transport Agency) service**:

---

### Situation Recap:

* You have **two separate service tax registrations**: Mumbai and Vadodara.
* Your **liability to pay service tax on GTA arises only from Vadodara** registration.
* However, you **paid the tax online from Mumbai registration as well as from Vadodara registration** — effectively paying twice for the same liability.
* You want to **recover/refund the excess tax paid from the Mumbai registration**.

---

### What can you do?

#### 1. **Service tax payment is linked to the specific registration (PAN-based, location-specific).**

* Service tax paid against a particular registration number cannot be transferred to another registration.
* Therefore, the amount paid from Mumbai registration cannot be adjusted against Vadodara’s liability.

#### 2. **Refund claim for excess payment**

* Since you have paid service tax twice (once from Mumbai and once from Vadodara), you should **file a refund claim for the excess amount paid in Mumbai registration**.
* Refund application should be filed with the **Central Excise Commissioner (Service Tax) under Rule 5 of the CENVAT Credit Rules, 2004 or under Rule 5 of the Service Tax Rules** as applicable.
* Attach all payment challans, returns, and proof that the tax was paid twice for the same liability.

#### 3. **Adjustment or carry forward**

* If refund is not feasible or delayed, you may **carry forward the excess amount in the Mumbai registration as credit** to adjust against future liabilities under that registration.
* However, since Mumbai registration does not have liability for GTA, adjustment options are limited unless you have other taxable services under Mumbai registration.

---

### Steps to file Refund:

* File **Form ST-3** return for Mumbai registration clearly showing the excess payment.
* Submit refund application online or offline through the relevant service tax portal.
* Provide a detailed explanation and supporting documents showing payment from Vadodara registration to settle the liability.
* Follow up with the jurisdictional Central Excise department.

---

### Important:

* Ensure future payments are correctly made under the appropriate registration.
* Maintain clear records of liabilities and payments under each registration.

---

If you want, I can help draft a refund application or guide you through the refund filing process step-by-step. Would you like that?

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now