Please advise

[SUSHIL SOMAWANSHI]

Dear Sir,

I had  file ST-3 Return for oct-2010 to mar-2011. but in ST3 return  we have mentioned  ISD opening balance details wrongly. So can we revise the st3 return for the period of oct-2010 to mar-2011 with interest? also currently ACES system not allow us to revise the ST-3 return.

Also please advise me for Next return for the period April 2011 To Sept.2011 can i Do the changes as per the corrected figure which was misplaced in old return? And if Yes please advice me the procedure.

Thanks & regards,

Satish Nanekar

[DR.MARIAPPAN GOVINDARAJAN]

Dear Sir,

You have not mentioned whether you have filed return for the period from October 2010 to March 2011 by manual or by electronic mode.   A return may be revised within 90days from the date of filing the return.  If you have not filed the return electronically the return cannot be revised.  However you are advised to approach the authorities in this regard.

M. GOVINDARAJAN

 

AI Summary

Revision of service tax returns permitted only within prescribed period and depends on electronic filing; consult tax authorities.
Revision of a filed service tax return is subject to a prescribed time limit and depends on the mode of filing: electronic filing may allow online revision while manually filed returns cannot be revised electronically. If the ACES system or filing mode prevents amendment, the taxpayer should approach the tax authorities for rectification.