FAQs on e-filing of ST-3 returns – Entries of more than one challans paid in single month, Source Document, Amount Mismatch

• Thursday, November 24, 2011, 7:57
• Service Tax
• Articles, Featured

CA Gautam Joshi

This article is attempted to compile problems faced by assesses in entering data fields of challans paid while filing service tax returns online.

1. How to make entries of more than one challans paid in the single month?

If the returns are filed through Excel Utilities, more than one challans are not allowed in single month?

To avoid such restriction, in the column on month, more rows should be added to the extent number of challans are paid in the month. For example –

If three challans are paid in month of April then entries should be as follows:

(II) DETAILS OF CHALLAN (VIDE WHICH SERVICE TAX EDUCATION CESS, SECONDARY AND HIGHER EDUCATION CESS AND OTHER AMOUNTS PAID IN CASH)

Select	Month/Quarter	GAR-7 Challan(s)
	April	69103330909201050005
	April	69103330909201050006
	April	02001880710201100086

If the returns are filed directly online (i.e. through option of “fill online”), challan numbers should be separated through a comma without any space in between. An example is depicted below –

(II) DETAILS OF CHALLAN (VIDE WHICH SERVICE TAX EDUCATION CESS, SECONDARY AND HIGHER EDUCATION CESS AND OTHER AMOUNTS PAID IN CASH)
Month	GAR-7 Challan
Apr
May
Jun
July
Aug
Sep

 

2. What is Source Document? How the same should be incorporated in service tax return?

Entry number 4B requires source document and If the returns are filed through Excel Utilities then take a look –

4B. Source documents details for entries at column 4A(I)(a) (iii), 4A(I)(a) (iv), 4A(I)(b) (iii), 4A(I)(b) (iv), 4A(I)(c) (iii), 4A(I)(c) (iv), 4A(I)(d) (i) to (vii) (To be filled only if any entry is made against column 4A(I)(a) (iii), 4A(I)(a) (iv), 4A(I)(b) (iii), 4A(I)(b) (iv), 4A(I)(c) (iii), 4A(I)(c) (iv), 4A(I)(d) (i) to (vii)

Select	Reference to adjustment and other Payment Head		Source document
	Payment Type	Month/ Quarter	No./ Period	Date
	Other amounts paid – Penalty	October	AAACL0566HST001_AC_2011_000_OIO	17/11/2011

 If the returns are filed directly online (i.e. through option of “fill online”),

4B. SOURCE DOCUMENT DETAILS FOR ENTRIES AT COLUMN 4A(I)(a)(iii), 4A(I)(a)(iv), 4A(I)(b)(iii), 4A(I)(b)(iv), 4A(I)(c)(iii), 4A(I)(c)(iv), 4A(I)(d)(i) to (vii)
Select	S No.	Entry in table Service tax, educational cess, secondary and higher education cess paid	Source document
		S. No.	Month	No./ Period	Date
	1	SELECT Advance Service Tax utilized [Rule 6(1A)] Service Tax paid [Rule 6(3)] Service Tax paid [Rule 6(4A)] Advance Educess utilized [Rule 6(1A)] Educess paid [Rule 6(3)] Educess paid [Rule 6(4A)] Advance Sec.& High. Educess utilized [Rule 6(1A)] Sec.& High. Educess paid [Rule 6(3)] Sec.& High. Educess paid [Rule6(4A)] Other amounts paid – Arrears Cash Other amounts paid – Arrears Credit Other amounts paid – Arrears (Educess) Cash Other amounts paid – Arrears (Educess) Credit Other amounts paid – Arrears (Sec & Higher Educess) Cash Other amounts paid – Arrears (Sec & Higher Educess) Credit Other amounts paid – Interest Other amounts paid – Penalty Advance Service Tax paid [Rule 6(1A)]	SELECT Oct Nov Dec Jan Feb Mar

The source document is reference of document against which payment of service tax, interest or penalty is paid either in cash or in credit.  The document could be audit report, order of any service tax authority or demand notice.

If assessee does not know against which document payment is made or lost/misplaced the document, assesee can generate a dummy number to feed the source document data field. The source document number consists five variables namely service tax number followed by authority against which payment is made (i.e. AC = Assistant Commissioner) followed by year of order or report followed by serial number of order or report (in three digit) and followed by prefix OIO (i.e. Order in Original).

This number will help field officers in knowing exact outstanding left against which order or report.

3. Mismatch in Service Tax Payable and Paid while Filing Service Tax Return or Generating XML File from filled ST 3

“ An error appears at the time of generation of XML file as follows:

1 Service Tax paid & payable figures are not matching

2 Education Cess paid & payable figures are not matching

3 Secondary Ed. Cess paid & payable figures are not matching

What should be the course of action to remove these errors?

The online service tax returns (whether filed directly online or through Excel Utilities) does a reconciliation between service tax payable and service tax paid (either in cash or credit). If there is any difference or mismatch it shows the above errors. It is important to note here that these errors are avoidable and returns can be filed. However, one must check the calculations of service tax payable and actually paid. If there is any major mismatch the same could be solved first and then move on to file the returns. Nominal mismatch can be avoided.”

Download Article in PDF Format with Pictorial View for better understanding of the subject

Related posts:

1. Expenses paid or credited in the month of March are allowable if TDS paid on or before due date of filing Income Tax Return
2. Whether advance tax paid/tax deducted at source have to be excluded for arriving at net amount of tax payable for the purposes of clause (i) of sub-section (1)
3. Mvat – Mandatory filing of e-return, Acceptance of returns/challans not containing valid TINs
4. Service Tax Provisions Related to Filing of Half Yearly Returns and Records to be Maintained by the Assessee
5. E-filing of Service tax returns compulsory w.e.f. 1st October 2011

Tags: CA Gautam Joshi, ST-3

11 Comments on “FAQs on e-filing of ST-3 returns – Entries of more than one challans paid in single month, Source Document, Amount Mismatch”

• KUNJAR wrote on 24 November, 2011, 11:48

  WHAT IS THE SOURCE DOCUMENT NO. IN CASE OF INTEREST ON LATE PAYMENT OF SERVICE TAX ?
• S Singh wrote on 24 November, 2011, 12:14

  Thanks for sharing!
  Very useful article.

  Thanks
• GAUTAM JOSHI wrote on 24 November, 2011, 13:20

  Dear Kunjar,

  If service tax is paid late but voluntory and along with interest then there is no document as such relied on. In this case, create a dummy number to break compulsory field of source document. The dummy number required to be added is AACCC9755DXM001_AC_2011_000_OIO.

  Warm Regards.
• S.HOSSAIN wrote on 24 November, 2011, 17:09

  This is an article that I had been looking fo sir ,as I was facing a problem as the source documents were not being as per prescribed format in the return.This has been a great help for me.Thank youv ery much sir for such an excellent article in taxguru.Cloud you help more in this line—-when such source documents are required to be given?
• Sareen wrote on 24 November, 2011, 21:13

  Hi Gautam,

  Please provide your e-mail id to get in touch with you. My e-mail address is sndk2011@yahoo.com. Please either provide it here or send me a test mail. Thanks.
• GAUTAM JOSHI wrote on 25 November, 2011, 10:58

  Hi Hossain,

  Thanks a ton!

  The source document is reference of document against which payment of service tax, interest or penalty is paid either in cash or in credit. The document could be audit report, order of any service tax authority or demand notice. The amount could be arrears or demands raised by authorities. This number will help field officers in knowing exact outstanding left against which order or report.

  Warm Regards.
• grlvp wrote on 4 December, 2011, 15:18

  Sir

  Your advise for creation of dummy source document is very useful for e-filing.

  regards

  varaprasad
• Verghese wrote on 5 December, 2011, 9:10

  How to make entry for more then one challan paid in a quarter? I am unable to do it in the online return as you adviced to put a coma without leaving gap between two challan nos. Pl advice
• GAUTAM JOSHI wrote on 7 December, 2011, 12:47

  Dear Verghese,

  Please see the detailed discussion in FAQ 1 above and see the example posted.

  What you can do is copy paste the challan numbers given in the example in your return and then change the challan numbers as you have paid without changing in the style of entry.

  Warm Regards.
• Ashutosh Kumar Jha wrote on 18 December, 2011, 8:50

  Dear Sir, I have deposited an amount of Rs. 4153 as interest due to late payment of service tax in respect of Apr-June quarter of 2011-12. What will be the source document deatils such as source document type, month/qr, source document No./period,and Date (STax Reg No-AAFFB1883MST001, date of challan-09.09.2011
• v kumar wrote on 26 April, 2012, 11:30

  how can i give multiple challan nos in efiling service tax returns
  the format 003009430311201100164,003009432912201100326,003009432301201200315
  is not accepted. pl advice

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