TaxTMI 
TaxTMI 
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?
Late return after 90 days
17 Sep 2008 
3 Replies 
21919 Views Asked by
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. (AI Summary)
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. (AI Summary)