Adjustment of excess service tax paid

Can  excess payment of service tax for the april month liability can be adjusted toward June month service tax liability

 

 

Replies (5)
Yeah it can be adjusted

any intimation need to be send to Service  tax department.please quote the section alos. 

The requirement for intimation has been removed. But you show it in the ST 3 return at the relevant columns.

DEAR chita 

please qoute relevant section

 

Hello Rahul,

 

As per Rule 6(4A) of Service Tax Rules, 1994, where an assessee has paid to the credit of Central Govt. any amount in excess of the amount required to be paid towards service tax liability for a month or a quarter as the case may be, the assesse may adjust such excess amount paid by him against his service tax liability for the succeeding month or quarter as the case may be.

 

Also as per Rule 6(4B) of Service Tax Rules, 1994, the adujstment of excess amount under rule 6(4A), shall be subject to the condition that the excess amount paid is on account of reason not involving interpretation of law, taxability, valuation or applicability of any exemption notification.

 

So w.r.t. Rule 6(4A) and subject to Rule 6(4B), you can adjust the excess amoun of service tax paid

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
24 August 2026
Semi-Qualified CA/CA Finalist - Tax, GST, Audit & Accounts

Bharat Shah & Associates

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 17 August 2026
Article Assistant

Jain Ankit and Co

Gurgaon

CA Inter

View Details
Company
18 August 2026
CA Semi Qualifies

Goyanka and Associates

New Delhi

CA Inter

View Details
Company
Featured ARTICLESHIP 04 August 2026
Article Trainee

Prish Consultancy LLP

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details
Company
11 August 2026
Manager / Senior Manager - Statutory Audit

CommerceCareer

New Delhi

CA

View Details
Company
11 August 2026
COMPLIANCE EXECUTIVE

YMW COMPLIANCE SERVICES LLP

Others

CA Final

View Details
Company
04 August 2026
ACCOUNTANT

CA RAM KISHOR KUMAR

Others

B.Com

View Details