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:

  • CPC(TDS) mandates to close the above default by tagging unconsumed challans, if available in CPC(TDS) system, through online correction (without digital signature).
  • In case there isno available challan for consumption, the deductor is required to first deposit the due tax in the bank and then the same challan will be available for tagging in CPC(TDS) system after around 3-4 days of deposit.
  • The Online Correction facility of TRACES needs to be used for closure of the Short Payment default.
  • The user will not be able to download Conso file for the relevant TDS statement on closure of the above default.
  • Once the challan is suitably tagged, CPC(TDS) shall suo moto reprocess the cases thereby reducing the Short Payment default by equivalent amount.

What Actions to be taken:

  • During submission of request for Conso File,a message will be displayed, if there are Short Payment defaults in the TDS statement and instructions will be provided to submit Online Correction.
  • Details of defaults will be provided during Online Correction process.
  • In case of insufficient challans, please useChallan ITNS 281 to pay the demand or use any other Challan, which has adequate balance available.
  • Submit an Online Correctionusing the functionality on TRACES to tag the challans with deductee rows. Login to TRACES and navigate to“Defaults” tab to locate “Request for Correction” from the drop-down list.

Online Challan Corrections:

  • A list of all Matched and Unmatched challans can be viewed by clicking the appropriate tab.
  • Unmatched challans can be corrected and tagged to Deductee rows in the statement.
  • The corrections in TDS statements can be raised even without Digital Signature.
  • Correct KYC information needs to be submitted for the purpose of validation.
  • All previous corrections pertaining to the statement should have been processed and the processing status can be verified from the Dashboard.

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”.

         Following is the link to use the tutorial:

         http://contents.tdscpc.gov.in/en/oc-challan-correction-etutorial.html

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:

  • Financial Year
  • Quarter
  • Form Type
  • Correction category-Challan correction
  • Latest token Number of the statement to be corrected

User will get an error if :

  • Entered data is not pertaining to Financial Year , Quarter, Form Type and Latest Token Number Or
  • Statement is cancelled / Rejected for the selected search criteria.
  • If the data entered is O.K then, the request for filing correction will be submitted.

Points to be noted:

  • Request can be submitted only if there is a regular / correction statement filled and processed.
  • All previous corrections for this statement have been processed.

Once correction request is made the user can track the correction request by entering:

  • Request Number Or
  • Request Date

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).

  • Validation will be bypassed for the same statement within the same session
  • Token Number must be of the statement of the FY, Quarter and Form Type displayed on the screen
  • CIN details must be entered for the challan which is deposited and mentioned in the statement corresponding to the FY, Quarter and Form Type mentioned above
  • Transfer Voucher details to be entered for government deductors
  • Amount should be entered in two decimal places (e.g., 1234.56)
  • Maximum of 3 distinct PANs and corresponding amount must be entered
  • If there are more than three such combinations in the challan, user can enter any 3
  • If there less than three such combinations in the challan, user must enter all (either one or two)
  • PAN mentioned must be that for which payment has been done using the challan /Transfer Voucher mentioned on this screen

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.

Important Notes:

  • BSR Code should be of the challan which has available balance.
  • Date on which challan with available balance was deposited in bank .
  • Surcharge amount of challan / BIN from the statement filed by deductor with regards to the statement selected for filing correction .Amount  should not be editable for BINs.
  • Education Cess amount of challan / BIN from the statement filed by deductor with regards to the statement selected for filing correction. Amount should not be editable for BINs.
  • Interest amount in the challan / BIN from the statement filed by deductor with regards to the statement selected for filing correction. Amount should not be editable for BINs.
  • Other amount in the challan / BIN from the statement filed by deductor with regards to the statement selected for filing correction. Amount should not be editable for BINs.
  • Section code under which tax was deducted for the PAN. From FY 2013-14 onwards, this field will not be there.
  • Amount of interest to be claimed from this challan / BIN. User cannot edit this field by tagging a challan. User must directly change value in the field. Amount should not be editable for BINs.
  • Amount to be claimed as ‘Others’ from this challan/BIN. User cannot edit this field by tagging a challan. User must directly change value in the field. Amount should not be editable for BINs.

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: capratikanand@gmail.com, Mobile: +91-9953199493)

Read Other Articles of CA Pratik Anand

Author Bio

Qualification: CA in Practice
Company: Pratik & Associates
Location: New Delhi, New Delhi, IN
Member Since: 10 Jun 2017 | Total Posts: 52
Pratik Anand is the founder of youronlinefilings.com, an online startup for business registrations, annual business compliance services, Tax filings, book keeping, legal consultancy etc. He is a Chartered accountant by profession and has special flair and expertise in the area of direct Taxation. H View Full Profile

My Published Posts

More Under Income Tax

Posted Under

Category : Income Tax (25475)
Type : Articles (14947) Featured (4125)
Tags : CA Pratik Anand (52) tcs (183) TDS (917) TRACES (52)

29 responses to “Download of conso files without correcting unmatched challans in TDS statements?”

  1. Rakesh Garg says:

    How to correct date of unmatched challan in TRACES online?

  2. Dipaksinh Jashvantsinh Solanki says:

    Sir Not Correction in Trace against New Token no genrate so suggation

  3. MANJIREE BARVE says:

    kind attn
    if a govt deductee file a return for 24Q Q4 having unmatched bin of march how it could be corrected if no bin for march avaliable

  4. Shri.Sagar Anant Shetye says:

    Dear Sir,
    We have used excess paid challan of F.Y.13-14 while set up the liability of Q2 F.Y.15-16 but it has not accepted on Traces and generated default of short payment.

    While clear the default we have paid new challan and filed revised E-TDS return for Q2 F.Y.15-16, after filing revised return error has got solve but the they are showing error of mismatched challan for old excess paid challan which is pertains to Q4 F.Y.13-14.

    There is no deductee to adjust that challan and we are not able to delete the same challan.

  5. Mallikarjun Mudalgi says:

    My client is govt deductor while filing ETDS returns one challan puted amount 0 zerox CPC processed the return unmatched challan. In this case some PAN wrongly mentioned. Now the TDS FVU file not generating it shows challan booked is error. How to rectify the PAN. Please Sir,

    • Mallikarjun Mudalgi says:

      I have already downloaded consolidated file and rectified the PAN but now challan will not deleted and new challans not be entered how can rectify the challan [BIN] whiele generate the FVU file error massage challan miss matching. TDS return for the period 2010-11

  6. Sanjay says:

    Sir i am helpless to download TDS Consolidated file for correction because there is only one deductee and procedure is If there less than three such combinations in the challan, user must enter all (either one or two).please guide me how can i download this file .

  7. veeru says:

    Sir we have entered date wrongly i.e date on which BIN Number was Updated on 30-04-2015 but i have entered it Quarter 4, 2014-15, since date i not an editable key in challan correction online and i can’t file correction return due to mismatch challan. kindly help us by replying

  8. Dheeraj says:

    Sir i have changed in unmatched through online correction…. now i am procession for consolidated file.. but now i am facing the problem wrong token no. Please help

  9. Priya says:

    I want to download conso file for Q2 where I have paid Rs.1000 u/s 194J for only one vendor but the error message I am getting is “more challans are required to fill in the details” in challan details format. the site is not accepting single challan entry.

    Please help me to resolve this query.

  10. Manish Dewangan says:

    Can i add new deduction and corresponding challan in statement by online correction

  11. salemamad says:

    sir we have entered date wrongly i.e date on which challan was deposited is 15-06-2015 but i have entered it as 16-5-2015. since date i not an editable key in challan correction online and i can’t file correction return due to mismatch challan. kindly help us by replying

  12. shobha says:

    I am using DSC to download the 2008-09 & 2009-10 conso file & justification report because i don’t have any papers in this return, only i have DSC option. I am trying to use the DSC in profile it shown PAN mismatch everything (KYC & DSC token) & also i tried as per e-tutorial there is no re-register option for DSC registration. Pl us.

  13. R K Chopra says:

    One challan submitted twicly in 2nd and 3rd Quarter, I want to delete one challan, which is still unmatched. Traces do not allow to do so. And i want to get consol. file, how i can get it.
    R K Chopra

  14. C T SRIDHAR says:

    One if my client had filled up incorrect challan number and date in the TDS Return how to rectify the same.

  15. RAVICHANDIRAN says:

    Sir,
    We remitted the income tax under wrong TAN. Then we approached AO and now the challan is available under unclaimed. The FY of challan is 2009-10. How to file correction when the tin-nsdl shows the challan stil in wrong TAN. The TRACES utility is also for 2013-14 onwards

    • Jatin H Mehta says:

      Sir, While making the TDS Payment in the Year 2008-09, we have erroneously entered wrong TAN No. and hence this TDs Challan is shown under Unmatched challan. Now I would like to rectify the TAN No. on the Challan.

      Please help me to solve this issue.

  16. ketan patel says:

    but sir if the challan amount is lower and statement filed with over challan amount in this case what i have to do

  17. kabita biswal says:

    Sir
    Mera ek case hai ke jaha par pannotavilabe hai uska amount delete nahi ho sakta , ur us challan amount ko TDS cpc bale bol rahe hai short payment hai, or form 16/16a download nahi ho pa rahai. muj kiya karna chahiye.

  18. MANOJ KUMAR says:

    SIR TDS CPC WALE INCOME TAX KI CONSOL FILE NAHI DE RAHE HAI AGAR TDS AMOUNT PAO SE ADHIK HAI TO ONLINE BHI MATCH NAHI HO PA RAHA HAI OR TDS CPC WALE KAHTE HAI APNE AO INCOME TAX SE BAAT KARO WAHA JAO TO INCOME WAHA BHI SERVER HI NAHI CHALTA LAXMI NAGAR DIST CENTER HAMARI REQ HAI KI INCOME TAX OFFICE HAMARI CONSOL FILE ONLINE HI DE DE TAKI HUME USE THIK KAR SAKE.

  19. swati says:

    sir we have entered date wrongly i.e date onwhich chaalan was deposited is 5-12-2014 but i have entered it as 12-5-2014. since date i not an editable key in challan correction online.kindly help us by replying

  20. sangita says:

    how to get duplicate copy of provisinal receipt number as d coso file the error is coming that token number is not valid for regular statemnt

  21. Amit Gahlot says:

    Can i go for challan correction without digital signature. What should i do for that. Kindly also let me know What should i do after all correction made in correction in challan for filing of correction statement

  22. Amit Gahlot says:

    Can i go for challan correction without digital signature. What should i do for it. Kindly let me know what should i do after all type of correction made for filing of correction statement

  23. Kishor says:

    Dear Sumit, Support team of TRACES suggest to deposit a Re 1/- challan and tag the same with your NIL challan and make it matched. Strange right?

  24. Vinayak chavan says:

    How can I match challan if there is NIL TDS transaction.

  25. yogesh kumar joshi says:

    sir our tds return is rejected stating latest conso file not used.kindly advise how to correct it now

  26. sumit says:

    This all procedure can also understand by viewing website, but the question is that in case of nil challan (In case of Transporter detail) then how can i match the challan….plz reply must..

Leave a Reply

Your email address will not be published. Required fields are marked *