ACC.CODE MENTIONED WRONG IN S.TAX PAYMENT

[Mathurthi RamKumar]

DEAR ALL,

GREETINGS.. I MADE A MISTAKE ABOUT S.TAX PAYMENT. I MENTIONED SB CESS CODE INSTEAD OF OTHER RECEIPTS CODE. HOW TO CHANGE THIS ?

KINDLY HELP ME.

REGARDS

M.RAMKUMAR

[Ganeshan Kalyani]

Sir, though the payment codes are for statistical purpose the meaning of payment in to specific account has a meaning. You have committed an error and in my view you should write a letter to your Jurisdictional Authority requesting to consider your payment as the payment which you intend to pay. They only have the Authority to consider your request. Thanks.

[KASTURI SETHI]

Sh.M. Ramkumar Ji,

Sh.Ganeshan Kalyani,Sir is right.But do not worry at all. No harm will be done to you because of this mistake. There is case law for convincing to your jurisdictional Range Officer.

2016 (6) TMI 924 - GUJARAT HIGH COURT M/s. Falah Steel Versus Union of India

[Ganeshan Kalyani]

Sir, thanks for quoting such supportive case law to assist the querist and to enrich the knowledge of the onlookers. Thanks for your effort and time that you invested in seraching the case law. Thanks.

[Ganeshan Kalyani]

Sir , sorry for typing error . Please read "seraching" as " searching". Thanks.

AI Summary

Mistaken tax payment code: seek reclassification by the jurisdictional authority citing supportive case law promptly.
A taxpayer who mistakenly used the SB cess payment code instead of the code for other receipts should submit a written request to the jurisdictional authority asking that the payment be treated as the intended receipt; payment codes are primarily statistical but the jurisdictional authority has discretion to reclassify payments, and supporting case law may assist in securing administrative rectification.