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Due date to pay service tax

SANJAY (CHARTERED ACCOUNTANTS) (938 Points)

26 May 2011

What is the due date of payament of service tax in case of consignor/ consignee of Goods transported by road..?? Please reply soon... Here consignor/ Consignee is the company registered under companies act.

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12 Replies

Harpreet (* * * * * *) (1670 Points)
Replied 26 May 2011

Apr - Feb by next of the month by 7th or electronically 6th and for March month that is 31st March

Arvind Sharma (ACA) (1432 Points)
Replied 26 May 2011

not 7th..

its 5th following month to relevent month/quarter(in case of SSS)....

(Guest)

Originally posted by : Harpreet
	Apr - Feb by next of the month by 7th or electronically 6th and for March month that is 31st March

In the above reply from Mr. harpreet there is a small error remained by him

that the Service Tax is to be paid on the 5 (Fifth) of next month for

April to February months in the year and if the mode of payment is via E- payment then it can be paid on the 6 (sixth) of those months (i.e. an additional day is provided by department for this mode of payment type).

While in the month of March Service tax is to be paid by the end of the month i.e. on the 31st of the march as per Service Tax provisions

if the service tax payer is a PVT LTD Company then only it is required to pay service tax monthly otherwise in any other cases the liability to pay service tax will arise at the each end of quarters starting from april as per our accounting system but will be the same in the month of March (i.e. on 31st of March)

3 Like

(Guest)

Explained well Jalpesh Mainyar.....

Thanks.

*RENU SINGH * (✩ §m!ℓ!ñġ €ม€§ fℓม!ñġ ђ♪gђ✩ ) (21627 Points)
Replied 27 May 2011

its 5 of the every month following the sales .

and 6 if paid electronically.

And in case of march month ...iT is 31 march not 5 or 6 apr.

2 Like

Pawan Kr. Tomar (CA) (169 Points)
Replied 27 May 2011

In case of

Company and HUF due dates is 6th of following month (e-payment), 5th of following month (other than e-payment) and in the month of March -31st of march irrespective of mode of payment.

In other cases (i.e. Individual, proprietor, partnership etc) 6th of following quarter (e-payment), 5th of following quarter (other than e-payment) and in the month of March-31st of march irrespective of mode of payment.

nitish pawar (article..) (176 Points)
Replied 27 May 2011

5th of the following month from april to feb.

6th when paid electronically.

and for the month of march its 31st march

Harpreet (* * * * * *) (1670 Points)
Replied 27 May 2011

There was a typing error just bcoz of hurry in typing.

RONAK DARJI (CA FINAL) (382 Points)
Replied 27 May 2011

Due Date For payment of Service Tax :-

for	Due date
Individual 0r Firm	5th of following Quareter
Company or others	5th of following Month

In case of e-payment ---> 6th of following Month or Quarter as the case May be.

In case of Public Holiday---> Next Day.

Regards,

Ronak Darji.

Pralay Chakraborty (Service) (482 Points)
Replied 27 May 2011

Payment of Service Tax

Duty is payable on monthly basis through GAR-7 challan / Cenvat credit by 5th/6th of following month, except in March. SSI units have to pay duty on quarterly basis by 5th/6th of month following the quarter. Assessee paying duty through PLA more than Rs 10 lakhs per annum is required to make e-payment only. For Others e-payment is optional

Naresh Garg (Account Manager) (22 Points)
Replied 04 June 2011

As per amendment to service tax rule service tax is payable now at the point of raising sale invoice.My question is from which date this amendment is applicable. And what we do.

Awanish kumar (Article assistant (ca final)) (33 Points)
Replied 03 April 2012

Originally posted by : Jalpesh Maniyar
	if the service tax payer is a PVT LTD Company then only it is required to pay service tax monthly otherwise in any other cases the liability to pay service tax will arise at the each end of quarters starting from april as per our accounting system but will be the same in the month of March (i.e. on 31st of March)

In the above post by Mr. jalpesh Maniyar, there is error occured.

Accordind to Service tax act, following statement is the fact.

6.1 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)

6.2 In case of any other category of service provider other than specified at 6.1 above, service tax is to be paid on a monthly basis, by the 5th of the following month ( in case of e-payment, by 6^th of the month immediately following the respective month). However, payment for the month of March is required to be made by 31st of March itself.

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