revision of service tax return, Service Tax

[yogesh sahu]

Can a service tax return, for the half year ending september'2009, be revised now . if not, then what is the procedure to rectify the mistake detected now.

Posts / Replies

[NEERAJ KUMAR, RANCHI]

revised return can be filed only within ninety days from the date of filing original return.

[NEERAJ KUMAR, RANCHI]

Now rectification depends the mistakes detected. Let me know the mistake that occured.

[Naveed S]

Under rule 7B of Service tax rule 1994. 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. However, 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 Finance Act, 1994, shall be the date of submission of such revised return

Your case is different and unique and require to be considered on the nature of the mistake detected by you. It is better to personally take advise of any Chartered Accountant/Consultant in the matter.

(Let me clarify here that i am not a Consultant and i mean someone other than myself).