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How to show excess service tax paid in st3

Swetha Rani (Student CA Final ) (84 Points)

22 November 2012

Hi all,

We have paid service tax in excess in Quater 1 of FY 12-13. I am trying to fill ST3 of the relevant quater in which when am entering the service tax actually paid which is in excess of payable it is giving error as "Service tax paid and payable not matching".

Further in next quater return i have to adjust this excess paid service tax in Q1 and file accordingly Q2 return. So can i shoow this excess paid service tax in "advance payment" sheet of ST3 as there is provision in "payment-Quaterly " sheet of st3 to adjust this as per Rule 6(1A).

Please reply at the earliest as i have to file the return and due date is 25th Nov.

Thanks in advance..

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10 Replies

Anandan (HOD accounts) (502 Points)
Replied 22 November 2012

@ swetha, You need not show this in advance payment sheet as it is only meant for voluntary advance payment of service tax which is covered under Rule 6 sub -rule (1A), which is not your case.

In the next qtr return, in the paid sheet, under 4A.(iv), you can adjust the diff of service tax paid in excess in your 1st qtr, under Rule 6 (4A), also you need to mention the challan details in the challan-service sheet under 4B.

Hope your query is resolved.

Regards

Anandan.s

Source: https://www.servicetax.gov.in/st-rules.htm

2 Like

Swetha Rani (Student CA Final ) (84 Points)
Replied 22 November 2012

Thanks! U mean i have to enter payment details actually paid with excess payment made or excess payment must b ignored nw and can be shown in next quater return as u said under 4A(iv)??

Anandan (HOD accounts) (502 Points)
Replied 23 November 2012

@ swetha, yes. By reading Rule 6 as per the link provided earlier suggest. Also the S.T.Return has no other field to show the excess payment apart from the Advance-payment sheet.

Thanks & Regards

Anandan.s

Nirav Worah (CHARTERED ACCOUNTANT) (396 Points)
Replied 23 November 2012

you should show amount actually paid in service tax paid column does'ny matter if service tax paid/payable figures are not matching

SATISH CHANDER (C.A.) (238 Points)
Replied 24 November 2012

Dear Sir ,

I am having the same problem in filing Service-tax Return.

Shall I file the ST-3 even if the the Service-tax Payable and Paid fgures are not matching.

Shall we have to intimate to the Deptt.also in this regard.

Pleaseguide.

Thanks.

Anandan (HOD accounts) (502 Points)
Replied 24 November 2012

@ satish, Just ensure that the payable figure is less than the paid figure i.e. the s.t. liabilityy shoud not exist. If the you have made excess payment, you can carry forward the excess in your next return as mentined in the above messages.

Regards

Anandan.s

SATISH CHANDER (C.A.) (238 Points)
Replied 24 November 2012

Thanks for the fast reply.

In our case excess service tax has been paid which is more than service tax liability.

That is why figures of Service tax payable and paid are not matching as
I have entered the actual amount of challan paid. Shall there will be credit balance in our account with the Deptt.How we can ensure it or we shall receive a SCN for mismatch.

Thanks again.

Anandan (HOD accounts) (502 Points)
Replied 24 November 2012

@ satish, Always enter the challan details, do not change that figured. Please be assured that you won't receive any show cause notice from the department.

Regards

Anandan.s

Ramdev (ACCT) (39 Points)
Replied 24 April 2014

Hi All,

As per above discussion, The excess amount of ST can be adgested in NEXT month/Quarter payment.

My Problem is, If after adgestment in next month/qtr still some amount of ST is balance then whether it can be adgested again in next month/qtr..??

plz reply urgently.. its 24.04.2014 & last date is 25.04.2014

thanks in advance

vishwas (accountant) (23 Points)
Replied 12 August 2017

we have paid excess service tax(RCM) in the month of June'2017. This is the last payment and last return. How can I consider the same in GST?, give me a solution for this issue.