Revision of Service Tax Return

[Jatin Gupta]

I have a query.

Can a belated service tax return be revised ?

[PAWAN KUMAR]

Dear Sir,

No, the service tax return for the period for which ninety days has been crossed from the due date of e-filing can not be revised.

For the illustration : if service tax return due date is 25.04.2015. You have filed your return on 25.04.2015, you can revise the same up to 25.07.2015. Beyond this date, revision is not possible.

[Rajagopalan Ranganathan]

Sir,

Rule 7 of Service Tax rules, 1994 (herein after called 'the said rules') the return in form ST-3 or ST-3A is to be submitted on 25th of the month following the half-year to which the return relates. Rule 7C of the said rules prescribes fees to be paid for belated submission of the return. If you submit the return beyond the due date and pay the prescribed fees for belated submission then it will become a regular return. Therefore in my opinion, you can revise the belated return within 90 days from date of submission of the belated return.

[Tarun Agarwalla]

I thing their is nothing like beleted return under service tax

[DR.MARIAPPAN GOVINDARAJAN]

In my opinion you can file revised return.

[Guest]

Sir,

Not possible to revised the return crossed over ninety days, u may intimate thro written to the Range/department

AI Summary

Service tax return can't be revised after 90 days; Rule 7 allows revision within 90 days if late fees paid. A query was raised about whether a belated service tax return can be revised. One response stated that a service tax return cannot be revised if more than ninety days have passed since the due date of e-filing. Another response mentioned that, according to Rule 7 of the Service Tax Rules, a return can be revised within ninety days from the submission date if the prescribed fees for late submission are paid. Other replies varied, with one suggesting no concept of a belated return and another recommending written intimation to the department if revision is not possible.