Revised return of Service Tax

[Ravi Arya]

Let me know if an assessee failed to revise his St-3 (original) in the prescribed time (90 days for ST-3 Return) by the CBEC then what is the further necessary action to revise ST-3 Return. whether hard copy of Revised ST-3 is not acceptable by department.

Ravi Arya

AI Summary

Revising Service Tax Return (ST-3) After 90 Days Not Allowed; Consider Cover Letter for Discrepancies. An individual inquired about the procedure for revising a Service Tax return (ST-3) beyond the 90-day deadline set by the CBEC. Experts clarified that filing a revised return after this period is not permitted, and manual submissions are not accepted. While there is no penalty for missing the revision deadline, discrepancies found during audits could lead to issues. It was suggested to submit a covering letter to the jurisdictional superintendent to explain any discrepancies, potentially mitigating penalties. The discussion emphasized that while revised returns cannot be filed late, written communication might influence a lenient departmental approach.