Annexure for Service Tax

To print the Annexure for Service Tax Payments under section 43B (Clause 21), follow the steps given below:

Go to Gateway of Tally > Audit & Compliance > 44AB Audit

The Printing Service Tax Payable Summary screen appears as shown:

The printed Annexure to Service Tax Payments under section 43B (Clause 21) appears as shown:

Brief  description for each column in the Annexure to Service Tax

 

Column Heading

Description

Sl. No.

Displays the serial numbers.

Nature of Liability

Type of statutory payment which is due.

Amount incurred during the previous year but remaining outstanding as on the last day of the previous year

The taxable amount which was due for payment but not paid as on the last day of the previous financial year.

Amount paid/set off before the due date of filing the return/date upto which reported in the tax audit report, whichever is earlier against column (3)

The  taxable amount which was paid or set off, which ever is earlier, before the date of filing the returns and reported in the tax audit report.

Amount unpaid on the due date of filing the return/date upto which reported in the audit report whichever is earlier

It is the unpaid tax amount as on the due date or the audit report date.

Whether passed through the Profit & Loss account

By default this column is set to No.

Remarks

Remarks of the auditor (if any) to be entered manually.

 

Note: The Service Tax Payment Vouchers with Audit Status as Disallowed will not be considered as Service Tax payments. This will appear separately as Payment Disallowed in the Service Tax Payable Summary screen.