Actually i filled wrong bank challan in Service Tax E return Filling.And at that time i had chosen type of return is Original. Now i want to correct my bank details in that e-return filling..so what i shuld now..& which type of return i shuld choose now.. i fill form no.231. So please guide me..
10 May 2014
In terms of 7B of the Service Tax Rules, 1994 (“the STR”), an assessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of ninety days from the date of submission of the return under Rule 7 of the STR.
Explanation.- Where an assessee submits a revised return, the ‘relevant date’ for the purpose of recovery of service tax, if any, under section 73 of the Act shall be the date of submission of such revised return.
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