Due date for deposit of service tax

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ravinder singh (Querist)

04 October 2013 what is the last date for paying the s tax if a firm got his service tax number in last week of may 2013 itself.

@VaibhavJ

@VaibhavJ (Expert)

05 October 2013 Hi

The Due Date for Payment of Service Tax in case of Individual/Partnership Firm is 5
th of the Following Quarter in which the
Payment is received.

However, in case the Service Tax Provider opts for online payments, he is given a grace period of 1 day and thus the Due Date for Payment of Service Tax if the Payment is made online is 6th of the following Quarter.

Service Tax Collected for the month/quarter ending March shall be payable by 31st March it self.

Thanks//VaibhavJ

Message likes : 1 times

CA Pallav Singhania

CA Pallav Singhania (Expert)

05 October 2013 Agree with Expert,

In case of Individuals or Proprietary Concerns and Partnership Firm, service tax is to be paid on a quarterly basis.
The due date for payment of service tax is the 5th of the month immediately following the respective quarter ( in case of e-payment, by 6th of the month immediately following the respective quarter).

For this 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 other than specified above, service tax is to be paid on a monthly basis, by the 5th of the following month ( in case of e-payment, by 6th of the month immediately following the respective month).

However, payment for the month of March is required to be made by 31st of March itself.

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