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?

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

Late filing of revised service tax returns may be accepted with a late fee and possible interest or penalty consequences.
Late filing of a revised service tax return after the 90 day period is allowed but attracts a late filing fee; additional tax revealed by the revision, if unpaid before issuance of a show cause notice, may give rise to interest and penalty. For clerical errors after the revision period, an intimation with the department together with the revised return is a suggested remedial step. Denial of refunds for undisclosed cenvat credit due to lapse of the revision period poses a challenge and may require procedural remedies or precedential support.