Payment Made in Wrong Code

[ANIL MANTRI]

Sir, we have made payment of service tax consecutively for three months in wrong accounting code i.e we have paid in Transport of Goods By Road(GTA) instead of Works Contract. Sir what is the remedy available and how to show it in the return to be filled .

[Vaidyanathan Venkat Raman]

You can write to Accounts officer of the department a letter giving details of payment through your jurisdictional range office. Department will correct the same in their data base. While filing return you have to show the service tax paid in GTA only. Department after correction shall issue a letter to you.

[ANIL MANTRI]

If amount has been paid more than what was required in all the months in more than two heads of account what remedy is available. Should i show actual figure or should i manipulate figure to match the payment made.  

AI Summary

Incorrect service tax accounting code requires correction through the jurisdictional range office, report payment under the used code on returns. Payment made to an incorrect service tax accounting code should be rectified by writing to the Accounts Officer via the jurisdictional range office with payment details; the department will correct its database and issue a letter. While filing the return, report the service tax under the code actually used (GTA) until correction is effected. A query about excess payments across multiple heads remains without a recorded response.