How to Revise a Revised Return filed within 90 days under Service Tax

[CASeetharaman KC]

It is a known fact that an assessee can revise a return within 90 days. The question is whether the assessee is allowed to further revise a "Revised Return" filed within the time limit of 90 days provided the Re-revision of the revised return is within the time period of the stipulated 90 days. I have tried doing so through the system and it has been rejected saying that revised return has already been filed. Would it be appropriate to file a manual re-revised return in such case?Would seek your expert guidance

AI Summary

Revision of return: revised returns permitted only once within the prescribed statutory period; further re revision is rejected.
An assessee may submit a revised return in Form ST 3 to correct mistakes or omissions within the statutory ninety day period; electronic filing systems and administrative guidance generally treat that revision as a one time opportunity, rejecting subsequent re revisions. Corrections to CENVAT accounts discovered after the permitted period cannot be used to convert valid cash payments into refundable credits, so known CENVAT adjustments should be captured in the first revised return filed within the statutory window.