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

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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.

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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.

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  1. Service Tax
  2. Service Tax Procedures
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides GST Training in Delhi. Register now.