Hi friends RASHMI again,
An Assessee has paid service tax Rs. 300000/- for 1st quarter for A.Y. 12-13 and file the return and it has accepted by the department also.
Later the assessee realized, he has paid more tax than the actual liability and now the three month period is over for revise return.
Can he file his 2nd/ 3rd quarter return using the same challan number with actual tax calculation?
My question is what are the provisions available for the assessee to rectify the above mistake?
Early reply is deeply appreciated
Regards
Rashmi
CAclubindia
