Intimation of service tax deposit

[sunil jain]

Some mistake was noticed in r/o period of sep,2011 and deffential service tax was deposited in Mar,12, now return for HY ended Sep,11 can not not be revised. What to do?. Futher is it advisable to intimate the department,if yes, then how and under which section we can file intimation.

 

Thanks,

CA. R.K. Aggarwal

 

[Vijay Chitte]

Yes, Simply you have to intimate to the department, that, we have paid service tax for the period Sep-2011, in month of Mar-12 due to (Mention reason), Now, we are not able to file revised ST-3 return for the said period due to time limit (90 days) for filing of revise return is over and there is no provision for filing of revise return after 90days, so we are intimating by this letter for the said service tax payment along with following documents.

1) Copy of Service tax Challan

2)  Details of service tax calculation.

 

 

[YAGAY andSUN]

Before any advancement, please pay the appropriate interest on your own to show your bonafides to prevent any unwanted situation such as SCN.

[NEERAJ KUMAR, RANCHI]

By way of depositing the short paid tax in the month of March you have already brought the fact in the notice of the department. If the departmental officer scrutinize your return he can find out that your have paid more tax in the month of March, so there is nothing to hide now. Further it is always better to intimate the department about such mistakes. By this way charges of suppression can not be put against you. As suggested, pay liable interest if not paid so far calculating yourself @ 18% for the period the amount was not paid.

[Shivshankar Mishra]

Dear,

short payment maid by you in the month of March with Interest, Kindly intimate to department with referances of GAR-7

[Harishanker Patel]

Please pay the appropriate interest ,intimate the department about such mistakes & show it in the arrears under March'12 payment detail in ST 3 for HY ended Mar'12.

[MANDAVILLI RAMAKRISHNA]

Sir, please think logically.

What is the size of tax mistaken?

If it is big suppose more than Rs. 1 lack or more than Rs. 5 lacs then pay it immediately with interest and

write letter to the department.

if the amount is neglible like 10000 or 5000 then pay the same with interest and keep quite.

while you are filing next HY return, you check for the entry previous period amounts, there you mention

the present payment.

Further, if logically thought, If scrutiny made, they will intimate over phone or thru letter, then submit the challans of payment made by you.

Otherwise at the time of audit, if they raise questin show the challan. simple.

AI Summary

Late service tax payment: notify the tax department, pay interest, and disclose in the next ST 3 to avoid suppression allegations. If the 90 day revision period for ST 3 has passed, taxpayers who later deposited differential service tax should intimate the department by letter, enclose the service tax challan and computation, pay appropriate interest to show bonafides, and record the payment as arrears in the subsequent ST 3 return; for material amounts, immediate payment with interest and written notification is advised, while minor amounts may be disclosed in the next filing or on audit, preserving challans to avoid suppression allegations.