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

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

More Under Service Tax

0 Comments

  1. K.BALA PANDIAN says:

    As per reverse charge mechanism the liability of ST is vested with service receiver and Service receiver will submit the return. In this circumstance the service provider should submit ST3 return as ST rules, If so how to cliam the Service Tax provided in the bills has been deducted by the Service receiver. More over there is no provision in the ST3 return, please let me know how to do it with ST3 return

  2. Sachin says:

    WHAT IS THE SOURCE DOCUMENT NO. IN CASE OF INTEREST ON LATE PAYMENT OF SERVICE TAX ? We are fill up Registration No._ Premises Code_ST3_ddyear,
    after fill the above given the message

    Source Document entered by the user not exists in the systems

    please clear we do the mention source document no/period in on line return . In this reason we are not sending the Return.

  3. Sachin says:

    Dear Sir, I have deposited an amount of Rs. 1213 with quaterly service tax amount agst one challan as interest due to late payment of service tax in respect of Jan to March 4th quarter of 2011-12. What will be the source document . How are type the challan details entry in online return.

  4. sajid says:

    Hi
    Thanks for ur info.I have a situation here solve it plz.my client say received service in month the of july,aug,sept for 100 rps each month.and he paid st on 80 rps each month through challans before due date.and at end of quarter he raised another challan of tax on 60 (20+20+20).now shall I fill 100 rps for each month in st payable sheet or 80rps for 1st 2 months and 80+60 in the last month on which st payable.and secondly how to fill that last challan.I hope u understand my question.it gives an error that payables and paid r not matching.

  5. Gagan says:

    Hiiiiii,

    I have a query regarding Service Tax return filling. Please suggest the treatment :

    A Pvt Ltd. Co. had’nt deposited service tax for the complete year and at 15th march 2013 deposited full service tax amounting to Rs. 6,00,000 with intt in equal two challans.

    Please advise how it will be shown in service tax returns to be filled for Qtr I and II of FY 2012-13.

  6. Bijit says:

    I have paid (Pvt. Ltd Company) 6 months S.tax payment in 3 challans with interest but now confused to file a return. So,can I use same challan number in next qtr return for balancing the next qtr. As FY-12-13 we can file return for Apr-June’12 only till 25/11/12. Please advice….

  7. VIMARSH says:

    BY MISTAKE I HAVE PAID IN EXCESS FOR THE MONTH OF AUG 2012. HENCE I HAD ADJUSTED THE SAME FOR THE MONTH OF SEPT 2012. NOW WHEN I AM DOING THE RETURNS ONLINE I AM STUCK AS I AM NOT AWARE OF WHAT SHOULD I ENTER IN THE SOURCE DOCUMENT FIELD.

  8. v kumar says:

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

  9. Ashutosh Kumar Jha says:

    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

  10. Verghese says:

    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

    1. GAUTAM JOSHI says:

      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.

  11. S.HOSSAIN says:

    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?

    1. GAUTAM JOSHI says:

      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.

    1. GAUTAM JOSHI says:

      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.

Leave a Comment

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

Search Posts by Date

January 2021
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031