Revision of ST-3 Return

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 March 2011 Sirs,

I have submitted ST-3 Return for April'2009 to September'2009.

In that Return wrongly I have mentioned about the income I have received in October'08 to March'09, which has been paid through TR-6 Challans.

By mistake, the income has been shown in the ST-3 Return for April'09 to Sept.'09 & also the Challans.

Department show caused for short payment and how payment has been made prevously.

My income is correct but for the duplication shown and there is no short payment.

Can I now while replying the show cause, can file Revised ST-3 Return ? What penalty I am liable to pay for this ?

Kindly clarify.

Thanking you,

Ram Avtar Singh

Ram Avtar Singh (Expert)
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22 March 2011 An assessee may submit a revised return, in Form ST-3, to correct a mistake or omission, within a period of 90 days from the date of submission of the return. Where an assessee submits a revised return, the ‘relevant date’ for the purpose of recovery of Service Tax not levied or paid or short-levied or short-paid or erroneously refunded u/s 73 of the Act shall be the date of submission of such revised return. [ Please Refer : Rule 7B, Service Tax Rules, 1994. ]

you should contact with consultant and get help from them and reply in brief. A O will consider it and drop action against you.

Querist : Anonymous

Querist : Anonymous (Querist)

23 March 2011 Thank you sir.

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