JAYANTA KUMAR BANDYOPADHYAY (professional service) (293 Points)
14 October 2021Erroneously we have picked up DTAA tax provision on reimbursement Invoice with supporting travel ticket, hotel quarantine charges towards foreign technicians as per India-Germany DTAA. Can we reverse or adjust in next Invoice with no certainty about next Purchase Order for service. Please guide with application section, etc
Thanks
Jayanta Bandyopadhyay
JGM
(Knowledge Sharer)
(443 Points)
Replied 14 October 2021
What is mentioned in Form 15CB? Have you filed eTDS return capturing this transaction?
JAYANTA KUMAR BANDYOPADHYAY
(professional service)
(293 Points)
Replied 14 October 2021
In both the situations, what will be corrective steps? Please guide.
Here, in one case e TDS return is filed capturing this transaction.
Suppose, if not done, then could have action plan
Please guide
JGM
(Knowledge Sharer)
(443 Points)
Replied 14 October 2021
Where e-TDS return is filed
1. File a corrections statement and delete the entry
2. Post processing of correction statement, the challan will be shown as unconsumed. You can then adjust this challan against another party
Where e-TDS return is not filed, since the challan will be unconsumed as per TRACES, you can adjust the TDS amount against another party.
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