Revised return [Rule 7B]:

An assessee can submit a revised return, in Form ST-3, in triplicate, to correct a mistake or omission, within a period of 90 days from the date of submission of the original return.

Important: It has been clarified that 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.