Service tax revised return

Queries 1592 views 6 replies

Hello All, 

Can a revised service tax return also be revised again ? 

Replies (6)

yes,

 

within 60 days

Provisions relating to reivsed return of Service tax are contained in Rule 7B of Service Tax Rules. The said Rule is produced below:

"[(7B). Revision of Return.- An assessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of [ninety days] from the date of submission of the return under rule 7."

As per above provision Return has to be revised within 90 days from the date of submission of return u/r 7, i.e., the original return. Hence, it seems that return can be revised again within this period, but not afterwards.

If we consider a similar condition in Income Tax, where the text states that the revised return replaces original return. Therefore provisions relating to revising of revised return differs there.

Thank you Mr. Prabhat Gupta. I guess I have to meet Service Tax Suprintendent for this issue as online Re-revision is not possible.

Yes Kushish, in case further revision is not possible at your end, you should meet the Range Superintendent. In case the officer refuses to accept further revision, at least take a receiving on a written application on the subject. This would serve as a proof of intimation to the department about the wrongly filed return and may save you from penal provisions.

Hello All,

What are the provisions related to return of service tax?

Hello All,

What are the provisions related to return of service tax?


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