31 May 2012
Can we revise bilated Service tax return ? if yes,then tell me the time limit for such revision. For e.g if we file ST return on 20th may istead of 25th of april.My first question is that can we revise ST return ?If yes, then what is the time limit in which we can revise ST return ? Please refer any case (if any) on such a situation.
31 May 2012
Belated service tax return can't be revised. As per rule 7B a return can be revised only if the original return has been filed under rule 7 meaning thereby, a revised return cannot be revised again and a belated return cannot be revised under rule 7B.