Due date of service tax of properitor

its 5 of the next month and 6th in case of payment made through electronics transfer.

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 5^th of the month immediately following the respective quarter ( in case of e-payment, by 6^th 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 31^st of March itself.

( Refer Rule 6 (1) of Service Tax Rules, 1994)

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