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    <title>Excess payment for Paper Cess - how to show in ER-1</title>
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    <description>Record the full amount remitted under the Cess &quot;PAID&quot; column in ER 1; if payable is less than paid, the ACES system will automatically show the amount as paid in excess, after which the filer should confirm the entry (click OK) to complete submission and enable reconciliation.</description>
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