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ST-3

Jyoti Aggarwal (COMPANY SECRETARY) (336 Points)

07 March 2008

Can we file Revised ST-3? If yes then what is the time period for filling.If No then what are the solutions available if any mistake found in filled return

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4 Replies

sandhya (Article) (96 Points)
Replied 07 March 2008

yes, within 60 days now enhanced to 90 days.

M.Sriram Shenoy (CA Final) (814 Points)
Replied 07 March 2008

Rule 7B has been inserted to allow an Assessee to submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of 60 days from the date of submission of the return under rule 7. It has been clarified that where an assessee submits a revised return, the 'relevant date' for the purpose of recovery of service tax, if any, under section 73 of the Act shall be the date of submission of such revised return.