REVISION OF SERVICE TAX RETURN BEYOND 90 DAYS

[VIJAY KATARIA]

CAN WE REVISE SERVICE TAX RETURN AFTER 90 DAYS...???

AI Summary

Service Tax Return Revisions Limited to 90 Days; Consult Superintendent for Late Adjustments and Consider Intimation Letter for Omissions. A discussion on a forum addressed whether a service tax return can be revised after 90 days. It was clarified that revisions are only permissible within 90 days from the filing date. Beyond this period, the jurisdictional Superintendent may be consulted, but typically, the return is considered final. A suggestion was made to inform the jurisdictional officer of any omissions to avoid implications of suppressed facts. An intimation letter and payment of any remaining tax with interest might be beneficial during audits, although the Range Superintendent may not be able to assist in revising the return.