St excess paid

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Querist : Anonymous

Querist : Anonymous (Querist)

30 April 2012 Dear Sir,

I have a assessee who has paid Service Tax in excess i.e. his actual service tax liability was 59,826 but he has paid 70,703 which means 10,877/- in excess. Now my question is that where to show dis excess paid in Form ST-3?

Thnx in advance

Amol S Joglekar

Amol S Joglekar (Expert)

30 April 2012 You do not have to show it separately. The ST# will automatically take care of that. Fill the amount of 70703 in ST paid column with its bifurcation into basic, surcharge, higher education etc. and the form will take care of that.

Querist : Anonymous

Querist : Anonymous (Querist)

30 April 2012 thnx sir but i hve heard that we have to show it separately in advance paid column...n utilized the excess amt in next returns...is dis true??

CA Nikhil Jhanwar

CA Nikhil Jhanwar (Expert)

01 May 2012 Yes You have to show it separately. How return will take care of it automatically. Although it seems to be excess payment and has to be shown under Column 4B- Row for Rule 6(4A) of STR, 1994.

Querist : Anonymous

Querist : Anonymous (Querist)

02 May 2012 thnx sir for ur reply but wer to show the excess paid? u r saying that u can show it in column 4b but dat column is of some source document..and vil u guide me for the above link query also....please as it is urgent...

https://www.caclubindia.com/experts/service-tax-calculation-query-959425.asp

CA Nikhil Jhanwar

CA Nikhil Jhanwar (Expert)

02 May 2012 Sory It was mistyped actually you have to show in 4A not in 4B there is a separate row for Rule 6(4A)

Querist : Anonymous

Querist : Anonymous (Querist)

05 May 2012 thnx sir, but u hve nt answered the query for the above link i hve provided 2 u...

CA Nikhil Jhanwar

CA Nikhil Jhanwar (Expert)

05 May 2012 But I am not getting your query as the link provided cannot be copied. YOu can send me a PM

CA Nikhil Jhanwar

CA Nikhil Jhanwar (Expert)

05 May 2012 I have got ur query and also answered it.