How many times can a person file revise return

There is no limit as to the number of times a ST-3 return can be revised.

However as per Rule 7B of Service Tax Rules, 1994 a revised return may be submitted within a period of 90 days from the date of submission of the return.

When a revised return is submitted the relevent date for purpose of recovery of service tax under Section 73 shall be the date of submission of revised return.

Sir,

Is it 90 days or 180days. Somebody told me that now it is 180days from the date of original date of filing.

Pls update me.

Regards

Jayanta