REVISION OF SERVICE TAX RETURN BEYOND 90 DAYS

[VIJAY KATARIA]

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

[DR.MARIAPPAN GOVINDARAJAN]

ST-3 return can be revised within 90 days from the date of filing of the return. Beyond that period the same cannot be revised by the assessee. The assessee may approach the jurisdictional Superintendent in this regard.

[VIJAY KATARIA]

Thanks for your reply sir

But does the Jurisdictional officer has the power to accept the revised return beyond 90 days.. i mean are there any rules or section that empowers him to do so.

Please reply.

[Ganeshan Kalyani]

Intimation to your jurisdictional range officer about the details that you have missed out to include in the service tax return need to be given. otherwise it would means that the facts has been suppressed .

You may write a letter stating the corrections that are needed to be done in the originally filed return. This would help you during audit.

[DR.MARIAPPAN GOVINDARAJAN]

The jurisdictional Superintendent may advise you in this regard; otherwise your return filed by you would be taken as final and on the basis of the said return they can take any action, if any discrepancy is found.

[YAGAY andSUN]

Even Range Superintendent would not be able to help you out. However, an intimation letter and payment of remaining tax along with interest if not paid earlier will do the miracle at the time of audit conducted by the Audit Team.

AI Summary

Revision of service tax return beyond permitted period is barred; notify the officer and pay tax with interest to mitigate audit risk. Revisions to the ST-3 service tax return are permitted only within a 90-day window from filing; beyond that period the return cannot be revised. Taxpayers discovering omissions after that period should approach the jurisdictional Superintendent for advice, but cannot rely on a right to have the return reopened. Sending an intimation to the range officer and paying outstanding tax with interest is advised as a remedial step to mitigate exposure during audit, though it does not change the statutory time limit for revision.