 
			 
              
                
                ADVOCATE
                
                   7557 Points
                   Joined October 2010
                
               
			  
			  
             
            
             
	 
	In case of Individuals or Proprietary Concerns and Partnership Firm, service tax is to be paid on a quarterly basis. The due date for payment of service tax is the 5th of the month immediately following the respective quarter ( in case of e-payment, by 6th of the month immediately following the respective quarter). For this purpose, 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.
	( Refer Rule 6 (1) of Service Tax Rules, 1994)
	 
	rengaraj r.k