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

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.