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?

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.