Date for filing Serive tax return & remittance date

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This query is : Resolved

M. Santhosh kumar (Querist)

25 March 2010 dear sir
can you send me the details of due date for filing service tax return and remittance of service tax amount?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

25 March 2010 The service tax shall be paid to the credit of the Central Government,-
(i) by the 6th day of the month, if the duty is deposited electronically through internet banking; and
(ii)by the 5th day of the month, in any other case, immediately following the calendar month in which the payments are received, towards the value of taxable services:

Provided that where the assessee is an individual or proprietary firm or partnership firm, the service tax shall be paid to the credit of the Central Government by the 6th day of the month if the duty is deposited electronically through internet banking, or, in any other case, the 5th day of the month, as the case may be, immediately following the quarter in which the payments are received, towards the value of taxable services:

Provided further that notwithstanding the time of receipt of payment towards the value of services, no service tax shall be payable for the part or whole of the value of services, which is attributable to services provided during the period when such services were not taxable:

Provided also that the service tax on the value of taxable services received during the month of March, or the quarter ending in March, as the case may be, shall be paid to the credit of the Central Government by the 31st day of March of the calendar year. Extracted from rule 6.

Every assessee shall submit a half yearly return in From ‘ST-3’ or ‘ST-3A’, as the case may be, along with a copy of the Form GAT-7, in triplicate for the months covered in the half-yearly return.
Every assessee shall submit the half yearly return by the 25th of the month following the particular half-year. Extracted from rule 7.