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    <title>REVISED ST-3 RETURN</title>
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    <description>A revised ST-3 may be furnished only within the short filing window following the original return; once that window expires, the original return cannot be altered. Where unpaid service tax is detected by the department and subsequently paid with interest, the taxpayer cannot file a retrospective revised ST-3 for the earlier period and must instead disclose the amount paid as an arrear in the current period&#039;s ST-3.</description>
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