Revision of late return
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
26 November 2012
Dear Experts,
Can we revise late filed service tax return.
for eg.
For the half year ended on 30SEP2012, service tax return filed on 20-Nov-12,
Now can we revise the same.
If yes what could be the interest or penalty (if any)
Thanks in Advance
Can we revise late filed service tax return.
for eg.
For the half year ended on 30SEP2012, service tax return filed on 20-Nov-12,
Now can we revise the same.
If yes what could be the interest or penalty (if any)
Thanks in Advance
26 November 2012
*8[ Rule 7B. Revision of Return. -- An assessee may submit a revised return, in Form ST-3, in
triplicate, to correct a mistake or omission, within a period of *9[ninety days] from the date of submission of the
return
Explanation.- Where an assessee submits a revised return, the ‘relevant date’ for the purpose of
recovery of service tax, if any, under section 73 of the Act shall be the date of submission of such revised
return.]
*8 Insertedby Notification No. 01/2007-ST, dated 01.03.2007.
*9 Substituted (w.e.f. 01.3.2008) for “sixty days” by Notification No. 04/2008-ST dated 01. 03.2008
triplicate, to correct a mistake or omission, within a period of *9[ninety days] from the date of submission of the
return
Explanation.- Where an assessee submits a revised return, the ‘relevant date’ for the purpose of
recovery of service tax, if any, under section 73 of the Act shall be the date of submission of such revised
return.]
*8 Insertedby Notification No. 01/2007-ST, dated 01.03.2007.
*9 Substituted (w.e.f. 01.3.2008) for “sixty days” by Notification No. 04/2008-ST dated 01. 03.2008
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