Service tax payment due date

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

27 August 2013 I got registration number for service tax of my firm on 27/05/2013. When should i have to pay service tax for first quarter. Pl also tell me if i get payment from my clients after 45 days of bill submission, can i deposit the tax after receiving the payment only? PL ANSWER ME URGENTLY.

Aalok Chhaperwal

Aalok Chhaperwal (Expert)
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27 August 2013 Application for registration

Application for registration is to be made by every person liable for paying the service tax in Form ST-1 [see Appendix 4] within 30 days from the date on which service tax is levied or within 30 days from the date of commencement of business, whichever is later, to the concerned Superintendent of Central Excise having jurisdiction.

where the assessee is an individual or a proprietary firm or a partnership firm service tax on the value of taxable services which is deemed to be provided as per the Point of Taxation Rules, 2011 during any quarter (except quarter ended March) is payable by the

– 6th of the month immediately following the said quarter in case of assessee’s deposting tax electronically through internet banking.

– 5th of the month immediately following the said quarter in other cases.

The service tax on the value of taxable services which is deemed to be provided in the month / quarter ended March should be paid by 31st of March.

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