revised return

Save Share

This query is : Resolved

vinit baid (Querist)

20 August 2009 We have filed our 6 monthly retun for the period oct 08 to March 09.

Now we have realised that the return had errors in it.

we want to file the revised return, however the department is not accepting the same.

How do we file the revised return

regards

CA. abhinav kumar

CA. abhinav kumar (Expert)

21 August 2009 W.e.f 1-3-2008 the time limit to file revised service tax return increased to 90days . to this effect rule 7B of the service tax rules has been ammended by the notification no. 4/2008.

for the return period mentioned by you due date for filling revised return already lapsed.

vinit baid

vinit baid (Querist)

31 August 2009 Respected sir,

What is the way out now, As the the information provided in the original return is incomplete.

We are ready to pay the penalty, if any, and file the Revised return.

Please advise the coarse of action.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

22 July 2025 Here’s a clear explanation and suggested course of action for your situation regarding revised service tax returns:

🔍 Situation:
You filed your service tax return for Oct 2008 to March 2009.
Now you realize there were errors in that return.
You want to file a revised return, but the department is not accepting it.
✅ Important Points:
From 1 March 2008, the time limit to file a revised service tax return is 90 days from the original filing date (as per Rule 7B of Service Tax Rules, Notification No. 4/2008).
Since your return period is Oct 08 to March 09, the 90-day window to revise the return has lapsed.
✅ What Can You Do Now?
File a Voluntary Disclosure / Revised Return with Penalty:
Although the department may not accept a formal revised return now, you can file a voluntary disclosure of the errors.
Pay the penalty and any additional tax dues voluntarily to avoid harsher action.
Approach the Department with Explanation:
Submit a letter explaining the error, your willingness to pay dues and penalty, and request acceptance of the revised details.
This may be accepted as a corrective measure.
Wait for Department Notice:
If the department detects discrepancies, they may issue a show cause notice.
It is better to be proactive to reduce penalties.
✅ Summary Table:
Situation Action
Revised return within 90 days File revised return online
Revised return after 90 days File voluntary disclosure and pay penalty
Department not accepting revised Submit letter with explanation and request acceptance
Final Advice:
It’s best to voluntarily approach the department with full disclosure and payment of any dues and penalties. This shows good faith and may reduce further legal complications.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now