Service tax return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 April 2016 Dear Experts,

I have paid excess service tax for the period Oct To Dec 2015. Actual Service tax Amount of Rs. 99,400/- and I have paid Rs. 99,567/- . In service tax return Part -D in sr no. D-1 I written the amount of Rs. 99,400/- the remaining amount of Rs. 167/- where to be shown. I not consider the swach bharat cess in above calculation.

Thanks in advance.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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13 April 2016 You have to fill 99,567 in Part D sl.no D1.

Querist : Anonymous

Querist : Anonymous (Querist)

14 April 2016 Dear Sir,

When I written amount of Rs. 99,567/- in Part-D in sr. no.D-1 the error was display at the time of generating XML " service tax payable ( Rs. 99,400/-) does not match with the tax paid ( Rs. 99567/-) for quarter one".

Asha Kanta Sharma online

Asha Kanta Sharma online

(Expert)
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25 July 2025 Here’s what’s happening:

* The system expects the **tax payable** and **tax paid** figures to match exactly in Part D (Sr No. D-1).
* You entered **99,400** as payable but **99,567** as paid, so it shows an error.

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### How to handle this:

1. **In Part D Sr No D-1**, you must enter the **tax payable amount (99,400)** — this is the amount your return is based on.

2. The extra **167 Rs paid** is treated as an **excess payment** (advance or excess tax).

3. **Excess payment should NOT be shown in D-1.**

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### What you can do about excess:

* There is a **separate column for advance tax or excess tax paid** in the return format (Part D, Sr No D-3 or D-4 depending on the form version).

* You can show the excess payment as **advance tax paid** to adjust in future returns.

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### Regarding Swachh Bharat Cess:

* This cess is additional and has a **separate section** in the return. It cannot be mixed with service tax amounts.

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### Summary:

* Enter **tax payable (99,400) in D-1**
* Show **excess paid (167) in advance tax or excess tax column (D-3/D-4)**
* Don’t mix Swachh Bharat Cess with service tax figures; report separately.

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If your return format version doesn’t show these columns or you still get errors, let me know the exact form version, I can help you with detailed steps!

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