How is it possible to revise a service tax return after a period of 90 days from the date of original return? My clients consultant missed the date and the ST-3 returns are not yet filed. The consultant was not sure about claiming the input part and finally when it was done it missed the date. In the original return only three months transaction was entered as the same is paid and the remaining 3 months is not entered as the Input credit is available.
When checked with the ST authorities they have asked to pay the ST liability for the three months with the interest, but they are silent how the ST returns of that to be filed.
Please help
CAclubindia
