Payment of service tax for march 2013

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

27 March 2013 If a invoice raised in april 2013 for services provided in month of march 2013

when should i pay service tax if i raise invoice in april 2013 for service provided in march 2013

Sumit Grover

Sumit Grover (Expert)
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27 March 2013 Assuming that no payment shall be received(not even advance) in March'13, for the service so provided, then the service tax liability shall arise in april'13(i.e. by 5th/6th May'13)but It should be ensured, that the invoice is issued within 30 days of date of completion of service.
In case th invoice is issued in April'13 (but after 30 days of date of completion of service), then the Liability shall arise in the month of March'13 only.

Dintakurthi Tirumala

Dintakurthi Tirumala (Expert)
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27 March 2013 If according to the the POT rules Point of taxation is on April 2013 then service tax has to pay by 5th July,13 in case of individuals and pratnership firms and limited liability partnership or 5th May,13 in case of other pearsons other than above specified for manual payment. In case of e-payment then 6th July,13 or 6th May,13 for respective case.

In case of point of taxation is on March'13 then service tax has to pay by 31-3-2013 in any case and for any pearson.

Follow the above expert's (Sumit grover sir's) advice to decide point of taxation.

OM SAI SRI SAI JAI JAI SAI

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