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.

AI Summary

Guidance on reporting additional service tax payments: Include in current period's return, no revised return needed. A user inquired about whether a revised service tax return is necessary after discovering a shortfall in their service tax payment for the second half of 2013-14 due to an internal audit. They had already paid the shortfall with interest in May 2014. Two respondents advised that the additional tax payment should be reported in the current period's return (April to September 2014) instead of filing a revised return.