Delay in Filing Of service Tax return

This query is : Resolved

Arun Gupta (Querist)
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04 December 2010 The revised return of Service tax for the half year ended Mar2010 has been filed on 25th October 2010 after the due date on which Serv. tax. return is required to be filed & even the department has given us the acknowledgement on that return on 25th Oct.
1)My query is that the Revised return is to be filed within 90days of filing original return sonow, the return filed after due date is valid or not & the dept. ackn. has no value if the return is invalid.
2)We have filed the Sep10 ended return on the basis of revised return.If revised return is invalid then the Return of Sep10 will also be invalid.
3) If both the return are invalid, then what are the option available to us for rectifying it?
Kindly answer my queries "

Suresh Ramaswamy

Suresh Ramaswamy (Expert)
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07 December 2010 The due date for filing of ST-3 for the period ended 31st March is the following 25th April. As per the provisions of Finance Act 1994 the ST return can be filed late, provided the necessary late fees, in the current case Rs.2,000/-, has been paid. There is no question of the late return being invalid.

Usually, when a delayed return is filed, no revised return can be filed, since it is presumed that at the time of filing the original return, the assessee has taken all steps to rectify mistakes if any and that is one of the primary causes for delay.

Since this has nowhere been explicitly stated in the Finance Act, 1994, it may be argued that a revised return can be filed 90 days after the filing of the delayed return. If the Department has accepted such return then it is valid, provided no further notice or query has been received from the Department.