Vces

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Querist : Anonymous

Querist : Anonymous (Querist)

25 December 2013 I want to make payment under VCES scheme.

I have to make 50 % payment by 31/12/2013. Please tell which challan to be used and in which code payment to be made.

CA DHEERAJ

CA DHEERAJ (Expert)
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25 December 2013 GAR-7
AND MENTION SERVICE CODE WHICH YOU PROVIDE AND COLLECT SERVICE TAX

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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03 August 2025 To make payment under the **Voluntary Compliance Encouragement Scheme (VCES)** by **31st December 2013**, here is the exact procedure and details you need:

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### ✅ **Challan to be Used**

You need to use the **Service Tax GAR-7 Challan**, which is the standard challan for Service Tax payments.

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### ✅ **Accounting Codes (Tax Codes) to be Used**

For **VCES payments**, use the **same Service Tax code** that applies to the service under which tax is being paid. In your case, if you are paying under **Goods Transport Agency (GTA)** reverse charge, use the following:

* **Accounting Code for GTA Service**:

* **Service Name**: Goods Transport Agency (GTA)
* **Tax Code**: **00440186**

This is the **major head code** for Service Tax for GTA.

> 🔹 **NOTE**: VCES payments do **not have a separate code** — you pay it under the **appropriate service head**, and the **VCES declaration (Form VCES-1)** links the payment to the scheme.

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### ✅ **Payment Components in Challan**

Under GAR-7 Challan:

* **Tax**: Fill in the amount being paid under **Service Tax** head (ignore education cess etc., if not applicable).
* Use **"Service Tax" Major Head: 0044**
* Use **Sub-head: 00440186** (for GTA)

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### ✅ **Filing VCES Forms**

1. **Form VCES-1**: Declaration of tax dues (already submitted).
2. **Form VCES-2**: Acknowledgment from Department.
3. **Form VCES-3**: After full payment, this form will be issued as proof of discharge.

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### ✅ Payment Schedule Under VCES

* **50% of tax dues**: **On or before 31st December 2013**
* **Remaining 50%**: On or before **30th June 2014**

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### 🔔 Reminder:

* Retain the **challan copy** and link it to your **VCES-1 declaration**.
* If you're using **online payment (via NSDL / CBIC-GST portal)**, select the correct **service code** and **VCES option**, if shown.

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Would you like a sample filled challan format or step-by-step online payment guide?

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