REVISION OF SERVICE TAX RETURN BEYOND 90 DAYS, Service Tax

[VIJAY KATARIA]

CAN WE REVISE SERVICE TAX RETURN AFTER 90 DAYS...???

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

ST-3 return can be revised within 90 days from the date of filing of the return. Beyond that period the same cannot be revised by the assessee. The assessee may approach the jurisdictional Superintendent in this regard.

[VIJAY KATARIA]

Thanks for your reply sir

But does the Jurisdictional officer has the power to accept the revised return beyond 90 days.. i mean are there any rules or section that empowers him to do so.

Please reply.

[Ganeshan Kalyani]

Intimation to your jurisdictional range officer about the details that you have missed out to include in the service tax return need to be given. otherwise it would means that the facts has been suppressed .

You may write a letter stating the corrections that are needed to be done in the originally filed return. This would help you during audit.

[MARIAPPAN GOVINDARAJAN]

The jurisdictional Superintendent may advise you in this regard; otherwise your return filed by you would be taken as final and on the basis of the said return they can take any action, if any discrepancy is found.

[YAGAY AND SUN]

Even Range Superintendent would not be able to help you out. However, an intimation letter and payment of remaining tax along with interest if not paid earlier will do the miracle at the time of audit conducted by the Audit Team.