TaxTMI 
TaxTMI 
CAN WE REVISE SERVICE TAX RETURN AFTER 90 DAYS...???
REVISION OF SERVICE TAX RETURN BEYOND 90 DAYS
08 Dec 2016 
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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. (AI Summary)
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. (AI Summary)