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    <title>New ST-3 Return Query S13.1.3.2</title>
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    <description>A filer reported a validation error in the ST-3 return where the debit recorded for Education Cess in the paid section does not match the amount shown as utilized in the Cenvat credit utilization section, yielding a differential flagged by the return validation formula ((E2+G4)-(13.1.3.2+13.2.3.1+13.2.3.4)) and requiring reconciliation of the entries to permit filing.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=5513</link>
      <description>A filer reported a validation error in the ST-3 return where the debit recorded for Education Cess in the paid section does not match the amount shown as utilized in the Cenvat credit utilization section, yielding a differential flagged by the return validation formula ((E2+G4)-(13.1.3.2+13.2.3.1+13.2.3.4)) and requiring reconciliation of the entries to permit filing.</description>
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      <law>Service Tax</law>
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