Revised return

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

01 June 2012 Dear Sir,
(1)if assesse file service tax returns whithin due dates, can he file revised returns.
(2)what r the due dates to file the revised returns.
(3)if revised returns are not filed whithin due dates,can he file revised return after due dates.
(4)if he can not file revised return whithin due dates,and there is a need to file the revised return,what he should do to file the revised return.

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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01 June 2012 service tax revised return can be filed with in 90 days from the date of original return is filed. even original return filed after the due date also you can revise the return with in 90 days from the date of original return filing.

after 90 days you cannot revise the return.

Message likes : 1 times

Querist : Anonymous

Querist : Anonymous (Querist)

05 June 2012 if there is any changes in the original return which have been filed before 90 days and after the expiry of 90 days ,can we revise the return and if not than what the assess should do?

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CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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05 June 2012 after 90 days there is no option for revise the service tax return, even online, manual all mode the return will be rejected if you try to revise the return after 90days.

In case any correction after 90days. you need to intimate your service tax authorities and the same will be corrected or adjusted in the current return only

Querist : Anonymous

Querist : Anonymous (Querist)

06 June 2012 thanks Rameshji.
further I want to know that if I have to correct or adjust the original return after 90 days by intimatating the authorities,the penalty will be imposed or not.