St 3 return

This query is : Open

N.S.NAGARAJ

N.S.NAGARAJ (Querist)
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22 July 2016 sir

one of our client is having exempted income. while filing st3 return, he filed nil return, instead of first showing gross service charges and afterwards deducting under exempted income( vide notifications nos). The return period was April 2015 to Sept 2015

is there is any implication or penalty ?

Sanket

Sanket (Expert)
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22 July 2016 In case of any error, mistake or omission realised after filing of the Service Tax Return, the assessee may filed a Service Tax Revised Return to correct such error/mistake/omission. As per Rule 7B of the Service Tax Rules 1994, an assessee may file a service tax revised return in triplicate in Form ST 3 to correct the mistake or omission, within a period of 90 days from the date of submission of Return under Rule 7.