16 May 2015
I filed my client's service tax return on 25/04/2015 for the period Oct to Mar 2015. However due to some mistake in the return i revised it on 27/04/2015. After few days some other mistake came to my notice and wanted to re-revise it. However the ACES site is not accepting the re-revised return. Is there any provision in service tax that in the period of 90 days i can revise only once??
22 July 2025
You’ve got it right — under service tax rules, you can revise your return only once within 90 days from the date of filing the original return. The ACES portal enforces this restriction, so it won’t accept a second revision for the same period.
What if you still need to revise again?
Unfortunately, there’s no official provision allowing a second revision of the service tax return. If you discover errors after the one allowed revision, your best option is to explain the discrepancies in writing to the department, typically during an audit or assessment. You may also consider submitting a letter of explanation or rectification along with your future returns, detailing the corrections and reasons.