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

[Rajagopalan Ranganathan]

Sir,

Please contact your Range Officer or Divisional Assistant/Deputy Commissioner to find out a solution for your problem since the Service Tax Rules 2004 provides for filing of revised return within 90 days from the date of filing of original return. The rule does not provide revised return can be filed only once within the period of 90 days. This can be solved by the Department only. Or you can seek the permission of the Department to file manual return.

[DR.MARIAPPAN GOVINDARAJAN]

The return revised on 25.04.2015 has been taken as the revised return for the original return filed on 24.04.2015. So the system has not allowed to file revised return. As advised by Shri Rajagopalan you may contact the Range Superintendent in this regard.

[KASTURI SETHI]

If Service Tax has been paid correctly, there is nothing to worry. The procedural lapse without implicating revenue loss can be exonerated by the jurisdictional AC/DC.

AI Summary

Revision of Service Tax Return can be made within ninety days; contact the department if the system blocks further revisions. The Service Tax return may be revised within ninety days from the original filing; the electronic system may treat an earlier amendment as the operative revision and block further revisions. Where the portal prevents revision despite the statutory period, the taxpayer should seek departmental rectification from the range/divisional office or request permission to file a manual return. Procedural lapses that do not affect revenue can be exonerated by the jurisdictional assessing officer.