Revise service tax return

Revising ST-3 could be done only once under Rule 7B of STR through online. Further, there is no provision in ST law to enable manual revision of returns. However following could be the option.

1. Intimate the changes to be made in ST-3 by manual submission to range Superintendent along with the request letter to oblige the submission. 

2. If the changes can be incorporated in upcoming return, say as arrears etc. then such changes can be considered while filing next return.

However intimation would always better to avoid extended period of limitation for supression of facts.