Revised st 3 return for the year 2012 under service tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 June 2018 How to file revised return of ST-3 of 2012, 2014,2015 due to discrepancy noticed by the service tax department. What is the limitation period. If the limitation period is expires. What is the procedure for rectification of the errors in ST3.
Please clarify anybody.

Expert : Anonymous

Expert : Anonymous (Expert)

20 June 2018 Rule 7B of Service Tax Rules talks about “Revision of Return”. — An assessee may submit a revised return, in Form ST-3, to correct a mistake or omission, within a period of ninety days from the date of submission of the return under rule 7. Therefore, a return which is filed can be revised to correct a mistake or omission. The time limit provided for revision of return is 90 days from the date of submission of the return under Rule 7. So now revision of ST3 is not possible. You can only explain regarding the discrepancy through lettter.

Asha Kanta Sharma online

Asha Kanta Sharma online

(Expert)
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22 July 2025 Filing Revised ST-3 Return:
Rule 7B of Service Tax Rules allows filing a revised ST-3 return to correct mistakes or omissions.
The time limit to file a revised return is within 90 days from the date of original return submission under Rule 7.
After 90 days, filing a revised return is not permitted.
If Limitation Period Expires:
Since the 90-day window has passed for 2012, 2014, and 2015 returns, you cannot file a revised ST-3 for those years now.
Instead, you should submit a detailed letter/explanation to the service tax department addressing the discrepancies.
The department may consider your explanation and take appropriate action, or you may have to address the issue during an audit or assessment.

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