https://www.taxtmi.com/forum/issue?id=111214 Revisions to the ST-3 service tax return are permitted only within a 90-day window from filing; beyond that period the return cannot be revised. Taxpayers discovering omissions after that period should approach the jurisdictional Superintendent for advice, but cannot rely on a right to have the return reopened. Sending an intimation to the range officer and paying outstanding tax with interest is advised as a remedial step to mitigate exposure during audit, though it does not change the statutory time limit for revision. en-us Thu, 08 Dec 2016 11:57:12 +0530 Thu, 23 Jan 2025 15:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111214 Revisions to the ST-3 service tax return are permitted only within a 90-day window from filing; beyond that period the return cannot be revised. Taxpayers discovering omissions after that period should approach the jurisdictional Superintendent for advice, but cannot rely on a right to have the return reopened. Sending an intimation to the range officer and paying outstanding tax with interest is advised as a remedial step to mitigate exposure during audit, though it does not change the statutory time limit for revision. Discussion-Forum Service Tax Thu, 08 Dec 2016 11:57:12 +0530 https://www.taxtmi.com/forum/issue?id=111214