Service tax
Debleen Majumdar (none) (54 Points)
22 June 2015
What is the last date of payment And submitting the return by sevice provider under POT rules?
Debleen Majumdar (none) (54 Points)
22 June 2015
Balaji R K
(Salaried)
(158 Points)
Replied 23 June 2015
Hi,
It is as per the normal procedure we have to submit the return and the payment should also be made as per Rule 6 of the Service Tax Rules.
The payment schedule is as follows.
In case of Individuals/Partnerships : due date is 5th of the following quarter (Physically) and in case of online payment 6th of the following quarter.
In case of Others : Monthly : it is 5th of the following month (physically) and in case of online payment 6th of the following month.
Also now it has become mandatory that all the service tax payment should be done only through online.
The point of taxation rules is more of determination of date of provision of service.
For more clarity please find attachment.
Regards
Balaji R K
CAclubindia
