My Client Deposited Difference of Service Tax for 2012-13 & 2013-14 in the Month of May'2014 after internal Audit by the department.Is it necessary to accomodate it in the Service Tax Return?
Suman Kumar Agrawal (Chartered Accountants) (226 Points)
04 October 2014My Client Deposited Difference of Service Tax for 2012-13 & 2013-14 in the Month of May'2014 after internal Audit by the department.Is it necessary to accomodate it in the Service Tax Return?
Deepak Gupta
(CA Student)
(15922 Points)
Replied 04 October 2014
Arrears of Tax/Cess paid, should be shown in Part-G of Form ST-3.
.
Arrears of revenue paid includes:
(a) amount that was payable earlier but not paid;
(b) amount pending recovery on finalization of adjudication or appellant stage, as the case may be;
(c) amount pending in appeals without having any stay for recovery; or
(d) amount arising on finalization of provisional assessment etc.
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