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    <title>Procedure to revise the Service Tax return after 90 days</title>
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    <description>Revision of a filed ST-3 return is permissible online only within the 90 day statutory period by selecting &#039;REVISED&#039; in ACES and refiling all particulars; no penalty applies if timely. After that period ACES will not accept revisions and the taxpayer must inform the jurisdictional Range Officer who may coordinate rectification with the Director of ACES; failure to rectify can lead to procedural penalties and concealment may attract penalties under Section 78.</description>
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      <description>Revision of a filed ST-3 return is permissible online only within the 90 day statutory period by selecting &#039;REVISED&#039; in ACES and refiling all particulars; no penalty applies if timely. After that period ACES will not accept revisions and the taxpayer must inform the jurisdictional Range Officer who may coordinate rectification with the Director of ACES; failure to rectify can lead to procedural penalties and concealment may attract penalties under Section 78.</description>
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