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Revised service tax return

15 March 2014

Hi,

Is there any penalty if i'm revising NIL service tax return after the due date of revised service tax retrun as 90 days from orinal retrun filling date???

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17 Replies

CA Swati Chechani (NA) (77 Points)
Replied 15 March 2014

Hello is any body hs answer......??

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satya (Executive Excise) (1839 Points)
Replied 15 March 2014

Hi, Mam,

Within 90 days you may submit revised ST3 return in online which is allowed by aces.gov.in

CA Swati Chechani (NA) (77 Points)
Replied 15 March 2014

bt sir....now in march how can i revise without penalty.As last date was 25oct nd after 90 days mean end of jan so my question is dat cud i revise NIL return without penalty or nt??

satya (Executive Excise) (1839 Points)
Replied 15 March 2014

Madam,

If you want file NIL return means, it is not necessary;

pl read below article & Judgement;

/articles/no-need-to-file-service-tax-return-if-no-service-tax-payable-18125.asp#.UyQbCz-Sxe8

satya (Executive Excise) (1839 Points)
Replied 15 March 2014

Mam,

Pl provide your actual problem with full clarity,

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CA Swati Chechani (NA) (77 Points)
Replied 15 March 2014

NIL return is of exporting services.....so is that not reiuqred to be filled ???bt i hv filed orignal return but amt of services recorded is wrong....wht sud i do

Manoj Agarwal (Service Tax Consultant Rourkela ServiceTaxExpert@yahoo.com) (3456 Points)
Replied 15 March 2014

Dear Swati,

The ACES system won't allow to file revised ST-3 return after 90 days of filing original return. If 90 days have not elapsed, (in a case when original return was not filed within due date) you may still file revised return.

You may mail me the facts of the case to enable me to comment whether panalty can be imposed or not.

CA Swati Chechani (NA) (77 Points)
Replied 18 March 2014

Hello, Gud morng Sir

Actually sir i charged service tax in an invoice of dated 01.08.2013 bcoz i ws nt knwn abt the rule as our firm is nt covered under service tax payment liability (mainly exporting service provider) and i filed timely return of service tax on dated 25-10-2013 bt now i want to rectify my mistake bcoz the service receiver may take cenvat of that invoice nd i didnt deposited the amount.......as firm ws nt liable to charged service tax on invoice dated 01.08.2013.

so sir plz make me clear that as i fill NIL return nd i want to revise NIL return so so would i hv to pay any penalty on that

Thanks & Regards,

CA Swati Chechani

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3468 Points)
Replied 19 March 2014

As you are exporting service the receiver of service is a person outside India. Export of service does not attract output service tax. If there is no service tax in invoice then the receiver cannot take cenvat credit.

If you wish to charge service tax in export invoice to help the receiver take credit, you have to deposit the tax now with interest. Or you mean to say you will show the export at a current date. ?

To me there is no logic in your receiver's claim. It has to pay you more if tax is charged.

Thanks,

ganeshan k (asst mgr) (94 Points)
Replied 20 March 2014

hi,

VCES scheme was given by department and under the same we have deposited service tax from July 2012 to De 2012 as per the circular 50% payment to be done and 50% by June 2014. Now i want to file ST-3 return. Kindly guide how to file the return.

secondly, i have to deposit the service tax of march, 2014 and how much should i pay and how to proceed for return filing. kindly guide in this regard.

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Bhumi Raiyarela (articled assistant at sodha & sodha) (21 Points)
Replied 01 April 2014

I have filed service tax return for October-March 13 return by due date as pure agent [hence not liable to pay any tax]

but due to some error i have filled wrong data thats also containing data as pure agent but amount of service provided is wrong

now can i revise the return? if yes, what is the procedure,,,,,,,

Thanks & Regards,

Bhumi Raiyarela

RAVITOSH KUMAR (Executive) (324 Points)
Replied 02 April 2014

Wow, all of us with the same kind of problem, how to revise/rectify return after due date?

Well, I have posted a query to experts and waiting for a reply. However, as per theory, we have to apply to jurisdictional superintendent for rectification to be allowed.

This problem can be answered by a person who has dealt with such practical situation earlier.

1 Like

Ranjit Singh (Accountant) (21 Points)
Replied 13 February 2015

i am accountant in a small business some mistake in Service Tax return in lats period (April to Sep 2014) now i went to revised return . i went to know how ti file revised return .