Accounting code for swachh bharat cess and faq by CBEC

What is Difference between Minor head and Tax Collection. Please elaborate.

In regular practice the codes are used as under:

Deposit Swachh Bharat Cess in 00441493

Interest on late deposition SBC in 00441494

Penalty on SBC 00441496

Till the date no use is specified for minor head.

Which accouting code should be used to deposit Swachh Bharat collected along with Service Tax.

Do we need to use a seperate challan for SBC Payment.

Solution to your query:

1. Code of Swachh Bharat Cess in 00441493.

2. No Seperate Challan for SBC. The existing Service Tax Challan is sufficient. We may insert SBC Code in this challan.

Is it mandatory to show swach bharat cess in another accounting code or we can show it in normal receipt's accounting code

Swachh Bharat Cess Deposition Code is 0044-1493

Interest on delay deposition of SBC is 0044-1494