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Paid excess swachh bharat cess by typing mistake

Nitin Srivastava (Director) (32 Points)

05 September 2016

I paid swachh Bharat cess (code **493) of rs. 27089.00 instead of rs.2709.00 for the month of August2016 today.

Can this be adjusted in the payment of service tax (**410).

If not then what us the solution to this problem as excess of 24380.00 will take many months to adjust.

All other amounts in other heads were correct.

Please help.

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4 Replies

Sunil Kumar (Indirect Taxation ) (1246 Points)
Replied 05 September 2016

Hi Nitin,

Something wrong happend with you !!

Nevertheless, firstly you cannot adjust SBC paid against Service Tax. However, Excess SBC paid can be carry forward in terms of Rule 6(4A) of service tax rules and can be adjust against future liability of SBC.

Hope information provided above serve your purpose.

Regards

Nitin Srivastava (Director) (32 Points)
Replied 05 September 2016

But the thing is, it will take long time to adjust against 0.5%. The turnover is not sufficient for the same. If it can be adjusted, anyhow, in service tax head , then it can be adjusted.

Can we write to dept. to rectify the same and adjust it in service tax. Is it possible.

Also can bank cancel the challan paid, there r two dates on challan one is of today and other is of tomorrow I.e 6th sep.

Sunil Kumar (Indirect Taxation ) (1246 Points)
Replied 05 September 2016

I dont think it is possible that bank cancel such transaction, if they can it would be great. Alternative, can be followed, but again it is not permissible under law.

Any procedure you will follow, please update me (with consequences).

Regards