13 Basic Reasons why Service Tax Returns ST-3 Get Rejected after filing.

Dear Members,

Here I am compiling some basic reasons, why the Service Tax returns get rejected after uploading of the XML file for the ST-3 return.

1.  Incorrect selection of return type – whether it is ?Original? or ?Revised? return.
2.  When the Financial Year and the Period of Return are different in the XML file and in the upload screen.

3.  Incorrect Registration Number.

4.  Incorrect LTU details given in Sl. No.A6 of the ST3 return.

5.  Wrong selection of Constitution in Sl.No. A8 of the ST - 3 return.

6.  Incorrect Category - Service Provider / Receiver / Input Service Distributor for which return filed.

7.  Incorrect Rates of Tax / EDU Cess / SHE Cess.

8.  Higher amount entered in Challan Details Section as against the actual amount deposited.

9.  Technical Error – Use of special characters in the return, error at the time of generation of XML file etc.

10. Uploading of multiple XML files without getting confirmation about the previously uploaded XML for the same return period.

11. Filing of return before issue of Registration.

12. Filing of return for the future period

13. 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.

Note: Above are the basic things we should keep in our checklist before uploading the returns. There may be reasons of rejection other than those mentioned above too.

Please go through the FAQs, provided under ACES website 
https://www.aces.gov.in/Ret_FAQ.jsp before filing the return for proper guidance.

Compiled by,
Rinav A. Khakhar.

Khakhar & Associates
Nidhi Mistry and Associates
Chartered Accountants.
(Source : Internet)