Revision of service tax return

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Dear All,

 

One of my client has filed his Service Tax return for the Half Year Period October-March(F.Y.2012-13) on 26.08.2013. However, he may have to revise it before 24.11.2013. As we know, due date of filing S.T.Return of April-September(F.Y.2013-14) is 25.10.2013 so he has to file it also within few days.

 

Now my query is, as he is not sure whether to revise his return or not, can he file the S.T.Return of April-September(F.Y.2013-14) now and later on he could revise the October-March(F.Y.2012-13) Return as he has time till 24.11.2013 or is it mandatory to revise the earlier return first and then file the latest return. Please guide.

 

Regards,

CA Milan Agrawal

Replies (1)
There is no mandatory order to file the return. You can first file return for april to sept 2013 and then revise the earlier return provided 90 days have not lapsed from filing the original return.


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