Procedure to be followed

This query is : Resolved

Kejal Pandya (Querist)
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02 November 2009 A client of mine has been registered for two services. He has started a new service, which is not intimated to the ST authorities. ST has been paid on the same. He has collected ST for Five half years but olny two returns for second and third half year have been filed till now. The income mentioned in the returns do not match the books. Return for the first first half year has not been filed. and there is tax payable in first half year. As on today, everything is paid. but if i review per half year, the scenario is different, payable in one return and refundable in another return.

My question is, can i revise the return he has already filed? Period of two months has passed from the date of filing of the original return. Can I ask the authority to consider his case afresh and file all the returns again with the correct position? We are submitting the intimation for the new service now in form ST-3 as amendment

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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02 November 2009 As per rule 7B of STR,1994 your client has an option to submit a revised return, in form ST-3, in triplicate, to correct the mistake or omission, with in a period of 90 days from the date of submission of the return under rule 7. There is no provision to consider the case afresh. Intimation for new service has to be filed in ST-1 and not in ST-3.

Kejal Pandya

Kejal Pandya (Querist)
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04 November 2009 Period of 90 days has already expired since the last returns are filed. Then what is the way out to handle the issue? Can we ask for assessment and then submit teh revised returns?

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Guest

Guest (Expert)

10 November 2009 Wait for the assessment.

Please pay the service tax outstanding if any with interest. So that you can save your client from penalty.