One of client filed the wrong revised service Tax Return. Is it possible to revise the revised return?

The client is service provider and revised the orignal return due to some mistakes. And again he filed the wrong revised return.

Can he revise the service tax return again?

Posted 4 years, 2 months ago by Rahul Rai

Your querry has to two parts :

A. Reference to provision in Service Tax Act / Rules for revising the return.

B. The number of times a return can be revised.


Answering the question No.1 , As per self contained provisions of Service tax Rules, 1994, Rule 7 of service tax allows the revision of original return within 90 days from filing the original return.

Answering the question No. 2. As per the Frequently asked question by ACES, the number of times a return be revised is limited to once. However the revision of return is a procedureal part only and a letter to department along with relevant documents will suffice for a rectification of mistake.

I beleive this write up will provide more clarity on the issue surfaced.



S Kamath


Posted 4 years, 2 months ago by CA Sundeep Kamath

I think issue very well addressed by Mr. Kamath.

Thanks for valuable input provided on service tax return revision.

Posted 3 years, 3 months ago by Ram Sinha

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