CA Pratik Anand
In an important communication on its website, the CPC (TDS) is flashing an important message relating to download of conso files for correction of TDS statements.
The communication reads as under:
“Attention Deductors: Your request for download of Conso File will not be accepted in case there are unmatched challans in the selected statement. Please match all challans through Online Correction before submitting request for Conso File”.
This means that if there are any unmatched challans in the TDS statement filed by the deductor, the correction statement for that TDS statement cannot be filed for such regular statement for errors such as PAN Error, Short deduction due to incorrect reporting of certificates, Interest and late fee payments etc. The correction statement will be filed only when all the challans in the statement are matched.
The question is how will the unmatched challans be matched in absence of download of conso files for correction of statements.
The answer lies in the new utility introduced by the CPC (TDS) called online challan correction.
Ques: What is online challan correction?
Ans: Online challan correction is a utility introduced by the CPC(TDS) wherein any mismatch in the challans in the statements filed by the deductors can be corrected through the online mechanism on the CPC (TDS) Website itself.
Ques: Why this provision has been introduced?
Ans: This facility is in continuation of the CPC (TDS) advisory communication on 9th August’2014 wherein it proposed to introduce a facility to the deductors to close short payment defaults due to unmatched challans before allowing request for conso files.
The relevant extract of the advisory communication is as follows:
What Actions to be taken:
Online Challan Corrections:
Ques: How to use the online challan correction facility?
Ans: For details on how to use the online correction facility, please refer to our E-Tutorial under Quick-Links for “Online Challan Correction”.Online GST Certification Course by TaxGuru & MSME- Click here to Join
Following is the link to use the tutorial:
Ques: Please give a brief on the online correction facility works.
Ans: In the online challan correction facility, the deductor can request for online coorection of default due due unmatched challan in the TDS statement filed.
The online correction facility is available by the logging into the CPC Website: www.tdscpc.gov.in.
1) After log-in go to the ‘Defaults’ tab, under the defaults tab on option will read as ‘Request for correction’. The user has to click on the request for correction option to start the correction process.
2) After choosing the request for correction facility, the user has to provide details of the statement for which the request for correction is to be made such as:
User will get an error if :
Points to be noted:
Once correction request is made the user can track the correction request by entering:
3) On entering the above, the status of request for correction can be seen. Once the correction request is accepted and is available for correction the user can use it to start work for correction. Before you can start working on the online correction, the user will have to validate the statement by entering details relating to the statement.
Notes for Validation Screen
Authentication code is generated when you clear validation details for a statement for certain functionalities such as Download Form 16 / 16A, Download NSDL Conso File, Download Justification Report, etc. Authentication code generated for a particular statement will be valid for the calendar day (i.e., an authentication code generated on 10-Dec-2012 can be used only on 10-Dec-2012 to clear validation details for the same statement. It will not be valid the next day).
4) After the validation, you can start the correction process by choosing ‘Challan correction’ from the drop-down list of type of corrections.
5) After choosing this option, you will be shown a list of all the matched, Unmatched and Newly added challans in the statement.
6) From the list of unmatched challans, the user has to select each row and click on ‘edit unmatched challan detail’ to edit the unmatched challan. Here the user can edit the challan details to correct the unmatched challans.
7) Save the edited detail.
8) The Edited row will be highlighted. Select the edited row and Click on ‘submit correction statement’ to submit the change made in the default and navigate to ‘Action Summary’
9) After that correction will be submitted to the admin user for correction.
10) After that the user can view the correction statement and confirm the correction and then submit it for processing by attaching his digital signature.
11) Once this is done, the correction statement is submitted successfully.
12) The user can check the status of the correction statement under the ‘Statements/Payments’
Hope you find the above information relevant and useful in your daily practice.
(The author is a CA in practice at Delhi and can be contacted at: E-mail: firstname.lastname@example.org, Mobile: +91-9953199493)