Last date of Remitence

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Querist : Anonymous

Querist : Anonymous (Querist)

02 April 2010 Dear experts please explain about challan/return in detail with due date applicable for remitence of TDS, VAT, and Service tax.

CMA. CS. Sanjay Gupta

CMA. CS. Sanjay Gupta (Expert)
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02 April 2010 Payment & Return Due Dates of Service Tax-------

(a) 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. (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.

Half yearly return is filed on Form ST-3. The due date for April - Sept return is 25th October and for October - March return is 25th April.

(b) Other category of service providers. Service tax is to be paid on a 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.

Export of Service Rules, 2005 & Export of Service (Amendment) Rules, 2006. There is no service tax applicable on export of service if such service is delivered outside India and used outside India and payment for such service provided outside India is received by the service provider in convertible foreign exchange.

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