Revised return

This query is : Resolved 

16 March 2014 Can belated service tax return be revised ?

16 March 2014 Return filed belatedly is still a return filed under Rule 7.

As per Rule 7B of the ST Rules, an assessee may submit a revised return to correct a mistake or omission, within a period of ninety days from the date of submission of the return under Rule 7.

So yes, belated return can be revised.


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