Rule 7B - Revision of Return - Service Tax Rules, 1994

1 7B. Revision of Return.- 3 [(1)] An assessee may submit a revised return, in Form ST-3 , in triplicate, to correct a mistake or omission, within a period of 2 [ninety days] from the date of submission of the return under rule 7. 5 [ Provided that the revised return for the period from the 1st day of April, 2017, to the 30 th day of June, 2017, shall be submitted within a period of forty five days from the date of submission of the return under rule 7. ] Explanation. - 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. 4 [(2) An assessee who has filed the annual return referred to in sub-rule (3A) of rule 7 by the due date may submit a revised return within a period of one month from the date of submission of the said annual return. ] ---------------------------------- Notes : 1. Has been inserted , vide Notification No.1/2007-ST dated 1.3.2007 2. For the words sixty days , the words ninety days has been substituted vide notification no. 4/2008 dated 1-3-2008 3. Renumbered vide Not. 19/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016. 4. Inserted vide Not. 19/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016. 5. Inserted vide Not. 18/2017 - Dated 22-6-2017