271. ABC Ltd., filed a service tax return pertaining to April 2017 to June 2017. Later on the taxable person came to know that he has forgotten to include certain income and payment of tax thereon. The said return has been revised by the taxable person after the appointed date i.e., 1st July 2017. Discuss.

As per the Transitional provisions under section 142(9) of the CGST Act, if the return is revised after migration to GST and on such revision any amount is found to be recoverable  from the taxable person then this shall be recovered as arrear of tax , including interest thereon u/s 50 of the CGST Act and no input tax credit will be available against this amount.