Service tax refund claim

This query is : Resolved

Somanath Hiremath (Querist)
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03 December 2014 Respected Sir,

I have filed the ST3 return for the FY 2013-14, but I have not correctly filed the return. I have paid excess service tax of Rs 89654/-. Whether can I claim the refund or adjust it against next payment.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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03 December 2014 u can rectify the defect within 90 days of filling return.

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Somanath Hiremath

Somanath Hiremath (Querist)
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04 December 2014 But sir time limit for submitting revised return has been expired. I have not filed the revised ST3 return.
Can i adjust the excess payment made in my next service tax payment

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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25 July 2025 Here's what applies in your case regarding excess service tax payment and refund or adjustment:

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### 1. **Revised Return Time Limit**

* Earlier, the rule allowed **filing revised returns within 90 days** of the original filing date (as per past rules).

* Since you missed the 90-day window, **revising the return is no longer possible**.

---

### 2. **Adjustment of Excess Payment**

* Even if you cannot file a revised return, **you can carry forward the excess amount as a credit** in your electronic ledger (CENVAT or electronic credit ledger) **to adjust against future service tax liabilities**.

* This credit can be used to pay subsequent service tax dues, so you don’t lose the excess paid amount.

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### 3. **Claiming Refund**

* Alternatively, you can **file a refund claim** with the department for the excess amount.

* Refund claims must be supported with documents and are subject to departmental scrutiny.

* The refund process can be time-consuming, so many prefer to adjust excess amounts against future tax dues.

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### 4. **Recommended Approach**

| Action | Comments |
| ---------------------------- | ----------------------------------------------- |
| Revised Return | Not possible after 90 days |
| Adjustment of Excess Payment | Allowed to adjust against future payments |
| Filing Refund Claim | Possible but involves formal procedure and time |

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### Summary:

* Since the revised return window is closed, **adjust the excess Rs. 89,654 against future service tax payments**.

* If you want a refund instead, file a formal refund claim with necessary documents.

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If you want, I can help you draft the refund claim or explain the adjustment procedure step-by-step. Need that?

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