28 December 2011
Rule 6 (1) of Service Tax Rules,In case of Individuals or Proprietary Concerns and Partnership Firm, service tax is to be paid on quarterly basis. The due date for payment of service tax is the 5th of the month immediately following the respective quarter. For the purpose, quarters are : April to June, July to September, October to December and January to March. However, payment for the last quarter i.e. January to March is required to be made by 31st of March itself, In case of any other category of service provider than specified in 1 above, service tax is to be paid on monthly basis, by the 5th of the following month. However, payment for the month of March is required to be made by 31st of March itself
Rule 7(2) of Service Tax Rules,The half yearly return is required to be filed by the 25th of the month following a particular half year. April-Sep Half year- 25th October, Oct- Mar half year-25tH April
but current Half year April-11 to Sep-11 department extended the due date up to 26th December 2011 through F. No. 137/99/2011 Dt:20.10.2011