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

Revised return requirements: revised service tax returns are time limited; notify the tax superintendent to seek acceptance and mitigate penalties.
Revised ST-3 returns must be filed within the prescribed time limit (advisers cite ninety days); manual or hard copy filings are not normally accepted and late filing is subject to officer discretion. There is no separate penalty solely for late filing of a revised return, but mis declaration in the ST-3 vis a vis books may attract penalty. Taxpayers are advised to notify the jurisdictional superintendent or range officer in writing and submit a covering letter to document corrective intent and seek administrative leniency.