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Revised return can be filed within a period of 90 days from the date of submission of the original return
It is required to be filed, if there is some mistake or omission in original return.
Even if return filed late, still it can be revised within 90 days
Exam Questions
Question 22
Mr. Z is a service provider rendering multiple services. After having filed the half yearly
service tax return, Mr. Z noticed an inadvertent error in the return so filed. Mr. Z has
approached you for advice on this issue. Examine the situation with reference to relevant
statutory provisions
Under service tax law, an assessee can submit a revised return, in Form ST-3, in triplicate, to
correct a mistake or omission. Therefore, Mr. Z can submit a revised return to correct the
inadvertent error. The return can be revised within a period of 90 days from the date of
submission of the original return.
Question 23
Mr. Lavi, a taxable service provider, submitted the return for the half year April – September
on 5th October. However, he desires to submit a revised return for the said half year on
20th January of next year to correct a mistake. Examine whether he can do so.
No, Mr. Lavi cannot file the revised service tax return for the half year April – September on
20th January of next year.
Under service tax law, an assessee can submit a revised return, to correct a mistake or
omission, within a period of 90 days from the date of submission of the original return.
Since, Mr. Lavi has submitted the half-yearly return on 5th October, he cannot file the revised
return after 3rd January of the next year. The period of 90 days starts from the date of
submission of the original return (5th October) and not from the due date of filing the return
(25th October).
Question 24
Prasad & Co. wants to file a revised service tax return. However, the original return was filed
belatedly. You are required to advice Prasad & Co. if it is valid to do so. Your answer must
be supported with reasons.
Yes, Prasad & Co. can file a revised return. Revised service tax returns may be filed within 90
days from the date of filing original return. Thus, even if the original return is filed belatedly,
the same could be revised by filing a revised return.
