Revise return beyond the time limit

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Hi. I have a query regarding revising of a revised return filed within the time allowed. The client of us wants to revise a revised return ffiled for earlier periods. However time limit for filing revised return has lapsed. The concerned officer in the department is not accepting the return with the reason that there is no provision in the Service tax legislation to accept another revise return beyond the time limit. Also the officer referred to the provisions of rule 7B of ST rules which says 'An assessee may submit a revised return' and hence the offier is barred from accepting another revise return.

We are exploring the possibility of writing a letter with the reasons for revising the return before the commissioner. The revision is quite substantial and is done to match the Audited Financial numbers. 

Is there an alternative where we can file a revised return without interference of Commissioner.

Thanks in advance.

Regards,

Kalyan Kumar K.

Replies (2)

Dear Sir,

The provision does prescriobe a limit for filing of revised return. In central excise law there was no provision for revised return!!!! It is a practice that the revised return is filed when errors are there by RPAD when not accepted in hand. If the same is to be rejected they can do so and that also wouldbe on record.

Please send the retrun by speed post/RPAD.

Dear Sir,

The provision does prescriobe a limit for filing of revised return. In central excise law there was no provision for revised return!!!! It is a practice that the revised return is filed when errors are there by RPAD when not accepted in hand. If the same is to be rejected they can do so and that also wouldbe on record.

Please send the retrun by speed post/RPAD.

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