REVISED ST-3 RETURN

[RAVI SONI]

A Private Limited Company got registered with Service Tax Dept in F. Y. 2011-2012 and during this financial year it had paid the service tax amount and filed the return accordingly. In F. Y. 2012-2013 the company provided services amounting to Rs.400000/- only but neither the company charged service tax in its bill nor the amount was paid to  the Department, and the company had filed nil service tax return accordingly.

In the March 2014 the company received a show cause notice from department regarding non payment of service tax, thereafter the service tax amount was paid alongwith interest.

In this regard I want to know that is there any procedure to file a revised return for the period Oct 2012 - March 2013, since the amount of service tax paid by the assessee pertains to F. Y. 2012-2013.    

[DR.MARIAPPAN GOVINDARAJAN]

Dear Sir,

The revised return is to be filed within 90 days from the date of filing the original return.  

Regards,

M. Govindarajan

[Mahir S]

Generally, ST-3 returns are filed for providing information relation to services availed/provided and mainly for ascertaining and making service tax payments thereon.

In your case, the service tax amount with interest relating to the F.Y. 12-13 is paid in the F.Y. 13-14 i.e. in the next financial year; after detection by the department and issuance of SCN.

Also, such service tax payments were made after expiry of the service tax / revised service tax period (as explained above).

Hence, filing of revised ST-3 return not applicable in your case.

[YAGAY and SUN]

Dear Ravi Soni,

We have gone through your query and in our opinion, you cannot revise your return now due to following two reasons, namely:-

1. The revised return is required to be furnished within 90 days, if the original return was filed within due time.
2. If Department detects any unpaid amount of service tax, then, you are not eligible for revising the returns.

You would have to show the detected amount of tax in current period's return.

This is for your kind information.

Regards,

Team YAGAY & SUN

(Consultants - Indirect Taxation)

Original Return cannot be revised after 90 days. Only option is to show the amount paid along with interest in the current ST-3 under the heading "Arrear of Service Tax paid"

AI Summary

Revision of tax returns barred after filing window; detected unpaid service tax must be declared as arrear in current return.
A revised ST-3 may be furnished only within the short filing window following the original return; once that window expires, the original return cannot be altered. Where unpaid service tax is detected by the department and subsequently paid with interest, the taxpayer cannot file a retrospective revised ST-3 for the earlier period and must instead disclose the amount paid as an arrear in the current period's ST-3.