Reverse charge - return

No need to revised return. You can amend the registration.

It means you have included the 75% value of manpower service in construciton service while filing ST-3 return, which is not correct. To avoid confusion and reconciliaiton in future, If 90 days have not passed since the date of filing original return, you should amend ST-2 and include supply of manpower as service recipient and then file revise return. Otherwise, you may intimate to the range superintendent to correct the return.