Payment of service tax
This query is : Resolved
ravinder singh
(Querist)
30 August 2013
i got registered my firm with department on 27th of may 2013. By which date i have to pay the first service tax amount to department. Pl advice me in detail. thanks
CA Suresh Jain
(Expert)
31 August 2013
Please note following rule regarding payment of service tax :-
RULE [6. Payment of service tax. — [(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 [service is deemed to be provided as per the rules framed in this regard] :
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 [service is deemed to be provided as per the rules framed in this regard] :
RULE [6. Payment of service tax. — [(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 [service is deemed to be provided as per the rules framed in this regard] :
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 [service is deemed to be provided as per the rules framed in this regard] :
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