Late return after 90 days

[SUMANTA PANDA]

Hi! Please let me know if revised service tax return can be filed after lapse of 90 days limit? In case it can not be filed what is the remedy?

[Guest]

Revised return can be filed even after a lapse of 90 days. However, late fee as per the provisions of an amount not exceeding Rs.2000 is payable - Sec.70 of Finance Act read with Rule 7C of Service tax Rules. Further, if revised return result in additional liability, if not paid before the issuance of show cause notice, may attract levy of interest and penalty separately.

[Surender Gupta]

Non submission of revised return within 90 days may not effect your tax liability or eligibility to file refund claim if any. However, in case of clerical error, after expiry of time limit for revised return, you may submit an intimation with the department with the revised return.

[Rahul Murarka]

Refund of service tax is denied on the ground that cenvat credit was not disclosed in the returns. However, cenvat credit could not be disclosed due to time limit for filing revised returns was lapsed. Can anyone suggest the way forward and any judicial precedent to support.

AI Summary

Filing Revised Service Tax Return After 90 Days: Possible with Late Fee, Interest, and Penalties Risk A forum participant inquired about filing a revised service tax return after the 90-day deadline. One response indicated that while filing is possible, a late fee up to Rs. 2000 applies, and additional liabilities may incur interest and penalties if not settled before a show cause notice. Another response suggested that missing the 90-day window might not affect tax liability or refund claims, but clerical errors can be addressed by submitting an intimation with the revised return. A third response highlighted issues with refund denials due to undisclosed cenvat credit, seeking advice on potential legal precedents.