Revised return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

01 June 2012 Dear Sir,
(1)if assesse file service tax returns whithin due dates, can he file revised returns.
(2)what r the due dates to file the revised returns.
(3)if revised returns are not filed whithin due dates,can he file revised return after due dates.
(4)if he can not file revised return whithin due dates,and there is a need to file the revised return,what he should do to file the revised return.

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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01 June 2012 service tax revised return can be filed with in 90 days from the date of original return is filed. even original return filed after the due date also you can revise the return with in 90 days from the date of original return filing.

after 90 days you cannot revise the return.

Message likes : 1 times

Querist : Anonymous

Querist : Anonymous (Querist)

05 June 2012 if there is any changes in the original return which have been filed before 90 days and after the expiry of 90 days ,can we revise the return and if not than what the assess should do?

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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05 June 2012 after 90 days there is no option for revise the service tax return, even online, manual all mode the return will be rejected if you try to revise the return after 90days.

In case any correction after 90days. you need to intimate your service tax authorities and the same will be corrected or adjusted in the current return only

Querist : Anonymous

Querist : Anonymous (Querist)

06 June 2012 thanks Rameshji.
further I want to know that if I have to correct or adjust the original return after 90 days by intimatating the authorities,the penalty will be imposed or not.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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22 July 2025 Can an assessee file revised service tax returns if the original return was filed within due dates?
Yes, the assessee can file a revised return within 90 days from the date of filing the original return, regardless of whether it was filed on or after the due date.

2️⃣ What is the due date to file revised service tax returns?
The revised return must be filed within 90 days from the date the original return was filed.

3️⃣ Can a revised return be filed after the 90-day period?
No, after 90 days from the original return filing date, revised returns cannot be filed — attempts will be rejected whether online or manual.

4️⃣ If a revised return cannot be filed after 90 days and corrections are needed, what should the assessee do?
The assessee should:

Intimate the service tax authorities about the correction.
The corrections will be made or adjusted in the current or subsequent returns.
This is done by informing the department, not by filing a revised return.
Additional Question:
Will penalty be imposed if corrections are intimated after 90 days?
Penalty depends on the nature of the error and whether there is any short payment of service tax. If the correction leads to additional tax liability and payment is delayed, penalty and interest may be imposed as per the Service Tax rules.

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