Swachh bharat cess - advance payment

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Nazneen (Querist)
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14 October 2016 Can anyone tell me if we are paid SBC amount excess in advance shall we take excess amount credit for next month.
for example
sbc payable - rs.100 (for Aug) & paid rs.120/- - excess amount rs.20/-
sbc payable - rs. 120 (for sept) & paid rs.100/- - excess credit brought frd from august rs.20/-

please confirm it is corrected or not

ACA Anurag

ACA Anurag (Expert)
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14 October 2016 Dear nazneen, generally sbc cannot be adjusted from any credit but yes u can adjust it from advance payment of sbc tax. Hope your query is resolved Kindly like if my response has helped you

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Nazneen

Nazneen (Querist)
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14 October 2016 Thank you sir, please tell me which section it is applicable
DA2 By adjustment of amount paid as SBC in advance under Rule 6(1A) of the ST Rules
DA3 By adjustment of excess amount paid earlier as SBC and adjusted, by taking credit of such excess SBC paid, in this period under Rule 6(3) of the ST Rules
DA4 By adjustment of excess amount paid earlier as SBC and adjusted in this period under Rule 6(4A) of the ST Rules

ACA Anurag

ACA Anurag (Expert)
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14 October 2016 Dear Nazneen, use it under DA3

Nazneen

Nazneen (Querist)
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14 October 2016 Thank you so much sir

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