Revised st 3 return for the year 2012 under service tax

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

20 June 2018 How to file revised return of ST-3 of 2012, 2014,2015 due to discrepancy noticed by the service tax department. What is the limitation period. If the limitation period is expires. What is the procedure for rectification of the errors in ST3.
Please clarify anybody.

Expert : Anonymous

Expert : Anonymous (Expert)

20 June 2018 Rule 7B of Service Tax Rules talks about “Revision of Return”. — An assessee may submit a revised return, in Form ST-3, to correct a mistake or omission, within a period of ninety days from the date of submission of the return under rule 7. Therefore, a return which is filed can be revised to correct a mistake or omission. The time limit provided for revision of return is 90 days from the date of submission of the return under Rule 7. So now revision of ST3 is not possible. You can only explain regarding the discrepancy through lettter.