26 November 2012
*8[ Rule 7B. Revision of Return. -- An assessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of *9[ninety days] from the date of submission of the return 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.] *8 Insertedby Notification No. 01/2007-ST, dated 01.03.2007. *9 Substituted (w.e.f. 01.3.2008) for “sixty days” by Notification No. 04/2008-ST dated 01. 03.2008
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