https://www.taxtmi.com/forum/issue?id=107642 An assessee may submit a revised return in Form ST 3 to correct mistakes or omissions within the statutory ninety day period; electronic filing systems and administrative guidance generally treat that revision as a one time opportunity, rejecting subsequent re revisions. Corrections to CENVAT accounts discovered after the permitted period cannot be used to convert valid cash payments into refundable credits, so known CENVAT adjustments should be captured in the first revised return filed within the statutory window. en-us Sun, 30 Nov 2014 12:05:14 +0530 Thu, 23 Jan 2025 15:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107642 An assessee may submit a revised return in Form ST 3 to correct mistakes or omissions within the statutory ninety day period; electronic filing systems and administrative guidance generally treat that revision as a one time opportunity, rejecting subsequent re revisions. Corrections to CENVAT accounts discovered after the permitted period cannot be used to convert valid cash payments into refundable credits, so known CENVAT adjustments should be captured in the first revised return filed within the statutory window. Discussion-Forum Service Tax Sun, 30 Nov 2014 12:05:14 +0530 https://www.taxtmi.com/forum/issue?id=107642