vinit baid (Service) (40 Points)
20 August 2009We have filed our 6 monthly retun for the period oct 08 to March 09.
Now we have realised that the return had errors in it.
we want to file the revised return, however the department is not accepting the same.
How do we file the revised return
regards 
shrikant
(self )
(65 Points)
Replied 28 August 2009
Hi, please bring to the notice of the dept. officer who is denying filing of revised return the following legal provisions under Service Tax Rules, 1994
[(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 [ninety]2 days from the date of submission of the return under rule 7.
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]1
1 wef 01-04-2007
2.wef 01-03-2008
NOTE: UR QUERY DID NOT GIVE DATE OF SUBMISSION OF RETURN FOR THE FIRST TIME..90 DAYS LIMIT STARTS FROM THAT DATE..
vinit baid
(Service)
(40 Points)
Replied 03 September 2009
The original return was filed on 24th April 2009, and 90 days expire on 24th July 2009.
Please advise what can be done in this case, as now we have realised that the return had errors in it, we want to file the revised return, however the department is not accepting the same.
Please advise.
EKALABYA TALUKDAR
(SERVICE TAX CONSULTANT)
(666 Points)
Replied 03 September 2009
| Originally posted by :vinit baid | ||
| " | The original return was filed on 24th April 2009, and 90 days expire on 24th July 2009. Please advise what can be done in this case, as now we have realised that the return had errors in it, we want to file the revised return, however the department is not accepting the same. Please advise. |
" |
Dear Sir,
Till date I did'nt find any solution of your problem. But I can suggest you - Pay the SERVICE TAX including the INTEREST amount When you will file the next RETURN, mention the amount in RETURN and write the amount is from the previous accounting period. Atleast you will get rid from the blame of FRAUD judicially.
Show the payments from the month of APRIL_09 or latter, your problem will be solverd automatically.
EXPARTS PLEASE GIVE YOU VALUED ADVICE ON THE MATTER
shrikant
(self )
(65 Points)
Replied 04 September 2009
CAclubindia
