Revise return., Service Tax

[sushil gupta]

How to revise the return.

Posts / Replies

[S Gupta]

There is no specific provision in the servie tax for revising a return. But, in general revision may be categorized in to two (i) short payment or any other error on the return (ii) excess payment of service tax and shown as service tax paid amount. In case of short payment, your may deposit the short amount of service tax and intimate the department suitably or submit a corrected return alonghwith a letter explaining the details thereof. In case you have paid the service tax and shown as service tax paid, you have an option to apply for refund of servie tax within one year from the relevant date.

[Preeti]

At present there is no provison of revising return.