Ratification of remittances made against wrong accounting code and or wrong STC Code / C. Ex. Registration Number - Procedure

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... providers/receivers and Central Excise assessees for rectification Of mistakes occurred during remittances Of Service Tax or Central Excise duty against wrong accounting heads and or incorrect registration numbers. Central Board of Excise Customs vide S.T. Circular No. 58/7/2003(F. No. 157/2/2003 Cx. A) dated 20/05/2003 has clarified that in such instances the matter should be sorted out with the P.A.O. and the assessee need not be asked to pay Service Tax again. The transfer entries has to be effected by the PAO, as per Pr. Chief Controller of Accounts, New Delhi's letter No. Coord/2(1)/76/e-PAO (Chennai)/ 13-14/159 dated 04/09/2013 and the Civil Accounts Manual of the PAO, read with letter Chord/2(8)/Cex/13-14/224 date .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rors along with certified copies Of the remittance challans, ST-3 Returns for the relevant period and any other document pertains to the issue to establish the genuine mistake and to ratify the error. Case 2. Same as above. Case 3. The assessee should obtain a no objection Certificate from the assessee or any other person against whose registration number to which the wrong remittances have been made by e-payment to transfer the amount from their registration number, certified by the concerned Range Officer of Central Excise/Service Tax that the said amount has not been utilized or paid by him and does not surface in his ledger(Book of accounts) and attach with the representation besides the documents en .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g/recommending to the effect above may invariably be attached with the representation of the assessee. The representation seeking rectification/ratification received thus above after necessary correction in the Ledger(Book of accounts) maintained by the assessee at Commissionerate level, will be forwarded to the e-PAO, Mumbai or e-PAO, Chennai respectively for Service Tax and Central Excise matters. In case of request for changing major heads between Central Excise and Service Tax or vice versa, the matter may be taken up with the Principal Chief Controller of Accounts, CBEC, New Delhi. All the Trade Associations are requested to bring the contents of this Trade Notice to the attention of their members in particula .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X