Revision of service Tax Return ST-3

[sunil jain]

The orignal service Tax return was filed on 24.04.2015, but status on 25.04.2015 was 'filed with challan mismatch' Then to correct challan no, return was revised on 25.04.2015 to correct challan no.. Now we need to revise return for some mistake in return. Now the message is:

'The Return cannot be revised,either it is not filed,or it is beyond the allowed period (90 days) of filing return, or it is already revised.'

As per rule 7B of Service Tax Rules, Service Tax Return can be revised within 90 days from the date of filing.

My query is whether return can be revised once only. In case yes, what is the option now to revise the return.

Thanks,

CA. R.K. Aggarwal

[bhart b sharma]

plz read Explanation to Rule 7C as well.

you can inform jurisdictional R.O. with a copy to A.C. and follow it with reminders...

AI Summary

Revision of service tax return may be blocked by filing rules; notify the jurisdictional assessing officer to request amendment. A Service Tax return may be revised within 90 days of filing, but the electronic system may block revision if the period has expired or the return is already treated as revised; where the portal prevents revision, consult the rule explanation and notify the jurisdictional assessing officer and assistant commissioner requesting correction and follow up with reminders.