Need of revised return

[Yatin Bhopi]

Sir

We have filed ST-3 return for second half year of 2013-14 on 25^th April 2014. Now in our internal audit it is come to notice that due to change in the book provision (inter company) we have paid short service tax on 31^st March 2014. Now in the month of May 2014 we have paid this service tax with interest. My query is am I need to filed revised service tax return? or show this service tax payment in current period i.e. in the Apr-14 to Sep-14 return, please advise.

[DR.MARIAPPAN GOVINDARAJAN]

Dear Sir,

The same may be shown in current period in April 14 to Sep 14 return please.

Regards,

M. Govindarajan

[YAGAY andSUN]

Dear Yatin,

You would have to show  this tax amount paid along with interest in current period's return.  No need to revise the return.

Regards

Team YAGAY & SUN

AI Summary

Treatment of late-paid service tax: report tax and interest in the current return; no revised return required. Tax discovered after filing ST-3 for the prior half-year and paid with interest in May should be reported in the current half-year return (April-September 2014); there is no requirement to file a revised return for the earlier period under the facts described.