Procedure to revise the Service Tax return after 90 days

[Asked by Guest]

Hi, all.

Good morning.

I need to revise the service tax return filed in 2013-14 HY-1 & 2014-15 HY-2 . What is the procedure to revise it ?

Can we do it online ?

Is der any penalty for it ?

[MUKUND THAKKAR]

please mention on which date yoy have filed retn.?

[KASTURI SETHI]

You cannot revise ST-3 return after crossing the stipulated period of 90 days. The ACES system will not accept. However, it can be revised online before expiry of 90 days. There is no penalty for it. While filing revised ST-3 return you are to start afresh and click 'REVISED' to the command of the system. You are to refill all the columns afresh and whatever you want to add or delete or amend can do so.

[Ganeshan Kalyani]

Sir what is the consequences for not filing revised return within the stipulated time. What is the possible way to rectify the return or to tackle the issue arises in future for not filing of revised return.

[KASTURI SETHI]

Sh.Ganeshan Kalyani Ji,

Sir, In case stipulated period has expired, first of all the assessee should bring it to the notice of jurisdictional Range Officer by writing a letter. He has password to open ST-3 account of all the assessee. The R.O. would contact the Director of ACES in this case.Thus R.O. can get mistake rectified on the basis of a letter to be written by the assessee. After 90 days there is no provision for filing revised return. Mistake can be got rectified through R.O. In case rectification is not possible in any way, then the assessee has to suffer penalty for procedural lapse only. It is always better not to conceal any thing from the department as it indicates/proves bona fide intention/mistake on the part of the assessee. If an assessee conceals any mistake occurred in ST-3, then penalty under Section 78 will be invited.

[Ganeshan Kalyani]

Thanks you Kasturi Sir for your valuable reply.

[Mahir S]

Sir,

There is no provision for revision of service tax returns after expiry of 90 days.

AI Summary

Service tax return revision restricted; timely online amendments allowed within statutory period, otherwise officer intervention required.
Revision of a filed ST-3 return is permissible online only within the 90 day statutory period by selecting 'REVISED' in ACES and refiling all particulars; no penalty applies if timely. After that period ACES will not accept revisions and the taxpayer must inform the jurisdictional Range Officer who may coordinate rectification with the Director of ACES; failure to rectify can lead to procedural penalties and concealment may attract penalties under Section 78.