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

AI Summary

Service Tax Return Revision Limitations: Understanding Rule 7C and Options for Further Amendments A service tax return initially filed on April 24, 2015, was marked with a 'filed with challan mismatch' status. The return was revised on April 25, 2015, to correct the challan number. However, further revision is needed due to additional mistakes. The system now indicates that the return cannot be revised as it is either not filed, beyond the 90-day revision period, or already revised. The query seeks clarification on whether a return can be revised only once and asks for options to revise it again. The reply suggests consulting Rule 7C and informing the jurisdictional R.O. with reminders.