Service tax paid twice

Yes, you can adjust the excess payment in the current month. 

Originally posted by : Arun Kumar Singh
	Yes, you can adjust the excess payment in the current month.

Thanks for the Update. The error has commited morethan 90 days ago. Hence Can you please refer the relavent section or rules.

Thanks a ton

Dear Narendrakumar,

Please refer to "Rule (4A) of Service Tax Rules, 1994" which says that - "Where an assessee has paid to the credit of Central Government any amount in excess of the amount required to be paid towards service tax liability for a month or quarter, as the case may be, the assessee may adjust such excess amount paid by him against his service tax liability for the succeeding month or quarter, as the case may be."

You can take the benefit of the above rule. You can simply adjust the excess payment so made in the succeeding quarter and the same can be reflected in the return (ST3. There is no need to intimate the department for such adjustment.

Regards,

CA Harshal Pahade

Contact 9272344759