7B. [ Revision of Return. [Inserted by Notification No. 01/2007-ST, dated 01.03.2007.]
- An assessee may submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of [ninety days] from the date of submission of the return under rule 7.[Provided that the revised return for the period from the 1st day of April, 2017, to the 30th day of June, 2017, shall be submitted within a period of forty five days from the date of submission of the return under rule 7.] [Inserted by Notification No. G.S.R. 625(E), dated 22.6.2017 (w.e.f. 1.7.1994).]Explanation.- Where an assessee submits a revised return, the 'relevant date' for the purpose of recovery of service tax, if any, under section 73 of the Act shall be the date of submission of such revised return.]
