By
C.A Pratik Anand, ACA
In an important communication on its website, the CPC (TDS) is
flashing an important message relating to download of conso files for
correction of TDS statements.
The communication reads as under:
“Attention Deductors: Your
request for download of Conso File will not be accepted in case there are
unmatched challans in the selected statement. Please match all challans through
Online Correction before submitting request for Conso File”.
This means that if there are any unmatched challans in the TDS
statement filed by the deductor, the correction statement for that TDS
statement cannot be filed for such regular statement for errors such as PAN
Error, Short deduction due to incorrect reporting of certificates, Interest and
late fee payments etc. The correction statement will be filed only when all the
challans in the statement are matched.
The question is how will the unmatched challans be matched in
absence of download of conso files for correction of statements.
The answer lies in the new utility introduced by the CPC (TDS)
called online challan correction.
Ques: What is online challan correction?
Ans:
Online challan correction is a utility
introduced by the CPC(TDS) wherein any mismatch in the challans in the
statements filed by the deductors can be corrected through the online mechanism
on the CPC (TDS) Website itself.
Ques:
Why this provision has been introduced?
Ans:
This facility is in continuation of the CPC (TDS) advisory communication on 9th
August’2014 wherein it proposed to introduce a facility to the deductors to
close short payment defaults due to unmatched challans before allowing request
for conso files.
The
relevant extract of the advisory communication is as follows:
·
CPC(TDS)
mandates to close the above default by tagging unconsumed challans, if available in CPC(TDS) system, through online correction (without digital signature).
·
In case
there is no available challan for
consumption, the deductor is required to first deposit the due tax in the bank and then the same challan
will be available for tagging in CPC(TDS) system after around 3-4 days of
deposit.
·
The Online Correction facility of
TRACES needs to be used for
closure of the Short Payment default.
·
The user will not be able to
download Conso file for
the relevant TDS statement on closure of the above default.
·
Once the
challan is suitably tagged, CPC(TDS) shall suo moto reprocess the cases thereby
reducing the Short Payment default by equivalent amount.
What Actions to be taken:
·
During
submission of request for Conso File, a message will be displayed, if there are Short Payment defaults in the TDS statement and instructions will be provided
to submit Online Correction.
·
Details
of defaults will be provided during Online Correction process.
·
In case
of insufficient challans, please use Challan ITNS 281 to pay the demand or use any other Challan,
which has adequate balance available.
·
Submit
an Online Correction using the functionality on
TRACES to tag the challans with deductee rows. Login to TRACES and navigate to"Defaults" tab
to locate "Request for Correction" from the drop-down list. You can refer
to our e-tutorial for
necessary help.
Online Challan Corrections:
·
A list
of all Matched and Unmatched challans can be viewed by clicking the appropriate
tab.
·
Unmatched
challans can be corrected and tagged to Deductee rows in the statement.
·
The
corrections in TDS statements can be raised even without Digital Signature.
·
Correct
KYC information needs to be submitted for the purpose of validation.
·
All
previous corrections pertaining to the statement should have been processed and
the processing status can be verified from the Dashboard.
Ques:
How to use the online challan correction facility?
Ans:
For details on how to use the online correction facility, please refer to
our E-Tutorial under Quick-Links for "Online Challan Correction".
Following is the link to use the
tutorial:
http://contents.tdscpc.gov.in/en/oc-challan-correction-etutorial.html
Ques:
Please give a brief on the online correction facility works.
Ans:
In the online challan correction facility, the deductor can request for online
coorection of default due due unmatched challan in the TDS statement filed.
1)
After log-in go to the ‘Defaults’ tab, under the
defaults tab on option will read as ‘Request for correction’. The user
has to click on the request for correction option to start the correction
process.
2)
After choosing the request for correction facility, the
user has to provide details of the statement for which the request for
correction is to be made such as:
·
Financial Year
·
Quarter
·
Form Type
·
Correction category-Challan correction
·
Latest token Number of the statement to be corrected
User will get an error if :
• Entered data is not pertaining to Financial
Year , Quarter, Form Type and Latest Token Number Or
•
Statement is cancelled / Rejected for the selected search criteria.
·
If the data entered is O.K then, the request for filing correction
will be submitted.
Points
to be noted:
·
Request can be submitted only if there is a regular /
correction statement filled and processed.
·
All previous corrections for this statement have been
processed.
Once
correction request is made the user can track the correction request by
entering:
·
Request Number Or
·
Request Date
3)
On entering the above, the status of request for
correction can be seen. Once the correction request is accepted and is
available for correction the user can use it to start work for correction.
Before you can start working on the online correction, the user will have to
validate the statement by entering details relating to the statement.
Notes for Validation Screen
Authentication code is generated when you
clear validation details for a statement for certain functionalities such as
Download Form 16 / 16A, Download NSDL Conso File, Download Justification
Report, etc. Authentication code generated for a particular statement will be
valid for the calendar day (i.e., an authentication code generated on
10-Dec-2012 can be used only on 10-Dec-2012 to clear validation details for the
same statement. It will not be valid the next day).
• Validation will be bypassed for the same
statement within the same session
• Token Number must be of the statement of
the FY, Quarter and Form Type displayed
on the screen
• CIN details must be entered for the challan
which is deposited and mentioned in the
statement corresponding to the FY, Quarter
and Form Type mentioned above
• Transfer Voucher details to be entered for
government deductors
• Amount should be entered in two decimal
places (e.g., 1234.56)
• Maximum of 3 distinct PANs and
corresponding amount must be entered
• If there are more than three such
combinations in the challan, user can enter any 3
• If there less than three such combinations
in the challan, user must enter all (either
one
or two)
• PAN mentioned must be that for which
payment has been done using the challan /
Transfer
Voucher mentioned on this screen
4)
After the validation, you can start the correction
process by choosing ‘Challan correction’ from the drop-down list of type
of corrections.
5)
After choosing this option, you will be shown a list of
all the matched, Unmatched and Newly added challans in the statement.
6)
From the list of unmatched challans, the user has to
select each row and click on ‘edit unmatched challan detail’ to edit the
unmatched challan. Here the user can edit the challan details to correct the
unmatched challans.
Important
Notes:
·
BSR Code should be of the challan which has available
balance.
·
Date on which challan with available balance was
deposited in bank .
·
Surcharge amount of challan / BIN from the statement
filed by deductor with regards to the statement selected for filing correction
.Amount should not be editable for
BINs.
·
Education Cess amount of challan / BIN from the statement
filed by deductor with regards to the statement selected for filing correction.
Amount should not be editable for BINs.
·
Interest amount in the challan / BIN from the statement
filed by deductor with regards to the statement selected for filing correction.
Amount should not be editable for BINs.
·
Other amount in the challan / BIN from the statement
filed by deductor with regards to the statement selected for filing correction.
Amount should not be editable for BINs.
·
Section code under which tax was deducted for the PAN.
From FY 2013-14 onwards, this field will not be there.
·
Amount of interest to be claimed from this challan / BIN.
User cannot edit this field by tagging a challan. User must directly change
value in the field. Amount should not be editable for BINs.
·
Amount to be claimed as 'Others' from this challan/BIN.
User cannot edit this field by tagging a challan. User must directly change
value in the field. Amount should not be editable for BINs.
7)
Save the edited detail.
8)
The Edited row will be highlighted. Select the edited row
and Click on ‘submit correction statement’ to submit the change made in the
default and navigate to ‘Action Summary’
9)
After that correction will be submitted to the admin user
for correction.
10)
After that the user can view the correction statement and
confirm the correction and then submit it for processing by attaching his
digital signature.
11)
Once this is done, the correction statement is submitted
successfully.
12)
The user can check the status of the correction statement
under the ‘Statements/Payments’
The
author is a CA in practice at Delhi and can be contacted at:
E-mail: contact@capratikanand.com
Website: www.capratikanand.com
Mobile:
+91-9953199493
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