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<h1>Revised Service Tax Return Deadlines: 90 Days for Errors, Special 45-Day Period in 2017, Section 73 Applies</h1> An assessee can submit a revised service tax return in Form ST-3 to correct errors or omissions within ninety days from the original submission date under Rule 7 of the Service Tax Rules, 1994. For the period from April 1, 2017, to June 30, 2017, the revised return must be submitted within forty-five days. The relevant date for service tax recovery under Section 73 is the date of the revised return submission. Additionally, an assessee who has filed the annual return on time may submit a revised return within one month from the original submission date.