revision of service tax return

[yogesh sahu]

Can a service tax return, for the half year ending september'2009, be revised now . if not, then what is the procedure to rectify the mistake detected now.

AI Summary

Revising Service Tax Returns: Rule 7B Allows Corrections Within 90 Days; Seek Expert Advice for Special Cases. A query was raised regarding the possibility of revising a service tax return for the half-year ending September 2009. Respondents explained that a revised return can only be filed within ninety days from the original filing date. If this period has passed, rectification depends on the nature of the mistake. Under Rule 7B of the Service Tax Rules 1994, a revised return can correct mistakes within ninety days. However, for unique cases, consulting a Chartered Accountant or Consultant is advised for specific guidance.