E-Payment of Excise & Service Tax

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RAJKUMAR (Querist)

14 May 2009 Dear All,

Can you provide me Notification No. regarding e-payment of excise & S.Tax Payment can be paid upto 6th of the next month.

Thanks in Advance
Rajkumar Shinde

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)

14 May 2009 Rule 6(1)(i) of service tax rules,1994.
Rule 8(1) of Central excise Rules,2002.

Jitendra

Jitendra (Expert)

14 May 2009

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 34/2007-Central Excise (N.T.)

New Delhi the September 11, 2007

20 ,Bhadrapada 1929 Saka

G.S.R. (E). In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:-

1. (1) These rules may be called the Central Excise (Third Amendment) Rules, 2007.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central Excise Rules, 2002, in rule 8, in sub-rule (1),-

(a) for the words and figure “the 5th day of the following month” the following shall be substituted, namely,-

“ the 6th day of the following month, if the duty is paid electronically through internet banking and by the 5th day of the following month, in any other case”

(b) in the second proviso, for the words and figure “the 15th day of the following month”, the following shall be substituted, namely,-

“ the 16th day of the following month, if the duty is paid electronically through internet banking and by the 15th day of the following month, in any other case,”

[F.No.201/21/2007-CX.6]

(Rahul Nangare)

Under Secretary to the Government of India.

Note: The principal rules were published in the Gazette of India vide notification No. 4/2002-Central Excise (N.T.), dated the 1st March, 2002, vide GSR 143 (E) dated the 1st March, 2002, and were last amended by notification No.08/2007-Central Excise (N.T.), dated the 1st March, 2007, vide GSR 148(E) dated the1st March, 2007.

Jitendra

Jitendra (Expert)

14 May 2009 TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No.39/2007 - Service Tax

New Delhi, the 12th September, 2007

22 Bhadrapada, 1929 (Saka)

G.S.R. (E). In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely :-

1. (1) These rules may be called the Service Tax (Fifth Amendment) Rules, 2007.

(2) They shall come into force on the day of publication in the Official Gazette.

2. In the Service Tax Rules, 1994, in rule 6, for sub-rule (1), the following shall be substituted, namely:-

“(1) 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.” .

F. No.201/21/2007-CX.6 (pt.)

(Ashima Bansal)

Under Secretary to the Government of India

Note.- The principal rules were notified vide notification No. 2/94-Service Tax, dated the 28th June,1994 and published in the Gazette of India, Extraordinary vide number G.S.R.546 (E), dated the 28th June, 1994 and were last amended vide notification No. 28/2007-Service Tax, dated the 22nd May, 2007 vide G.S.R.374(E), dated the 22nd May, 2007.