Service tax revised return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 December 2013 as a service receiver, service tax on gta was not paid for the last year for the month of march 13 ( arrears). if we paid service tax now. and what about the service tax return should we revise service tax return for the last year?????

Querist : Anonymous

Querist : Anonymous (Querist)

09 December 2013 as a service receiver, service tax on gta was not paid for the last year for the month of march 13 ( arrears). if we paid service tax now. and what about the service tax return should we revise service tax return for the last year?????

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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25 July 2025 If you missed paying service tax on GTA (Goods Transport Agency) service under reverse charge for March 2013 and now want to pay the arrears, here’s what you should do:

1. **Payment of Service Tax Arrears:**
You can pay the outstanding service tax now along with applicable interest (for delayed payment) through GAR-7 challan.

2. **Filing/Revising Service Tax Return:**

* **Service Tax returns (ST-3) cannot be revised or amended once filed.**
* If you missed declaring the service tax in the original return, the correct way is to **disclose and pay the tax and interest in the current period’s return** (the quarter in which you are making the payment).
* Attach a **letter or explanation** about the reason for delay and mention the details of the arrears paid.

3. **Interest and Penalty:**

* You will be liable to pay interest for delayed payment as per Section 75 of the Finance Act.
* Penalty may also be levied, but often waiver can be requested if the delay is voluntary and genuine.

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**Summary:**
You cannot revise past service tax returns. Pay the arrears with interest now, declare it in the current return period, and attach an explanation letter to the department.

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If you want, I can help you draft the letter or guide you through the payment process. Would you like that?

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