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revised returns under service tax

Dharmnath Avhad

dear sir

If I  have witnessed mistake in my service tax returns after 90 days after filing return of that period., what is the remedy as revised returns can be filed only within 90 days of filing original return

Regards

Adv. D B avhad

Can't Revise Service Tax Returns After 90 Days? Notify Authority, Pay Shortfall with Interest per Finance Act Section 73(3). A participant inquired about correcting mistakes in service tax returns discovered after the 90-day period for filing revised returns. Responses indicated that revised returns cannot be filed after 90 days. Instead, the individual should notify the service tax authority about the error. If less tax was paid, it should be paid with interest, and the Range Superintendent should be informed in writing. Section 73(3) of the Finance Act, 1994, might offer an alternative remedy. The consensus was to pay any shortfall and notify the department since revising the return is no longer an option. (AI Summary)
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Meenu Garg on Jun 20, 2012

Yes, the service tax return can't be revised after 90 days of filing the original return.

I believe now you have to intimate the service tax authority regarding the same.

NEERAJ KUMAR, RANCHI on Jun 21, 2012

Hi,

Ascertain what mistake has been committed. If less tax has been paid, pay the tax with interest and then intimate in writing to the Range Superintendent. If exact mistake can be shared, more proper answer can be given.

YAGAY andSUN on Jun 22, 2012

I do endorse the point of view of 'Neeraj Sir'.

Vishal Gill on Oct 27, 2012

There is one option available to the assesse in section 73(3) of the Finance Act, 1994, if the option to revise the return is not available with us after 90 days

 CA Harbinder Singh

9990154255

Tax Baniya on Mar 21, 2015

you can not filed the revised return in service tax after 90 days. if you have filed the less service tax than pay the tax now and intimate to the department.

click here to know more on how to file service tax return.

.

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