REASONS FOR SERVICE TAX RETURN GETTING REJECTED...!!!
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Some Service Tax returns gets rejected after uploading of the XML file for the ST3 return, mainly due to the following reasons:-
- Incorrect selection of return type – whether it is Original or Revised return.
- When the Financial Year and the Period of Return are different in the XML file and in the upload screen.
- Incorrect Registration Number.
- Incorrect LTU details given in Sl. No.A6 of the ST3 return.
- Wrong selection of Constitution in Sl.No.A8 of the ST3 return.
- Incorrect Category ? Service Provider / Receiver / Input Service Distributor for which return filed.
- Incorrect Rates of Tax / EDU Cess / SHE Cess.
- Higher amount entered in Challan Details Section as against the actual amount deposited.
- Technical Error – Use of special characters in the return, error at the time of generation of XML file etc.
- Uploading of multiple XML files without getting confirmation about the previously uploaded XML for the same return period.
- Filing of return before issue of Registration.
- Filing of return for the future period
- Mismatch in the data between the upload screen and the XML file for the fields like Return period (Financial Year and half year return period) / RC No. / LTU Details / Category of Registrant / Constitution of Assessee.
For a successful filing of the return, please avoid the above listed errors in the return.
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