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.

Sir,

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

AI Summary

Revision of service tax returns: allowed within the prescribed post filing period; timebar prevents amendment after it expires.
Revision of service tax returns is time limited: returns may be revised only within a specified post filing period, and become non revisable once that period lapses. One view treats the ninety day post due period as the cut off for returns filed on time; another treats a belated return regularised by payment of late fees as revisable within the revision period measured from the date of the belated submission. Practitioner opinions on the applicable triggering date are conflicted.