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Last date of deposit is sunday

Lokesh Poddar (Executive) (55 Points)

05 March 2013

Last date of deposit Service Tax is 31st March i.e. Sunday. Can we deposit Service Tax on 1st April ? We deposit ST by net-banking. What are the provisions for different mode of payment like cheque, net-banking etc. Please share...

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Deepak Gupta (CA Student) (15922 Points)
Replied 05 March 2013

Originally posted by : Lokesh Poddar
	Last date of deposit Service Tax is 31st March i.e. Sunday. Can we deposit Service Tax on 1st April ? We deposit ST by net-banking. What are the provisions for different mode of payment like cheque, net-banking etc. Please share...

If the last day of payment of service tax is a public holiday, tax can be paid on next working day.

CBE&C Circular No. 63/12/2003 - S.T. dated 14.10.2003
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‘Public Holiday’ declared by Central/State Government/Union Territory, includes ‘Sundays’ as indicated under the explanation to Sec. 25 of the Negotiable Instruments Act.

2 Like

Manoj BG (Tax Professional and in Service) (1795 Points)
Replied 05 March 2013

Tax can be paid on next working day if due date happens to be holiday.

Thanks and Regards,

Manoj B. Gavali

CA AYUSH AGRAWAL (Kolkata-Pune-Mumbai) (26986 Points)
Replied 06 March 2013

Originally posted by : \|)eep @ k Gupt/\
	Originally posted by : Lokesh Poddar Last date of deposit Service Tax is 31st March i.e. Sunday. Can we deposit Service Tax on 1st April ? We deposit ST by net-banking. What are the provisions for different mode of payment like cheque, net-banking etc. Please share... If the last day of payment of service tax is a public holiday, tax can be paid on next working day. CBE&C Circular No. 63/12/2003 - S.T. dated 14.10.2003 . ‘Public Holiday’ declared by Central/State Government/Union Territory, includes ‘Sundays’ as indicated under the explanation to Sec. 25 of the Negotiable Instruments Act.

Agreed With Deepak Bhai Reply.

But Online E Payment Can be Done.

Azim Khan ACA,CS,CMA*,LLB* (Proprietor) (1312 Points)
Replied 06 March 2013

Agreed with you guys... Tax can be paid on the next working day if the due date falls on a holiday (including sunday). This is as per General Clause Act, that a law can not force a person to do what he can not do... therefore, on holidays, he can not pay the tax and therefore, on next working day he can deposit the taxes....