CA Varsha Mishra (Chartered Accountant) (166 Points)
19 November 2016
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(161826 Points)
Replied 19 November 2016
No specific amendment for HUF, general for all.
Due dates for liability of depositing service tax in the account of government is 5th of every month for the month ended, if payment mode is Offline (i.e. for the month of January due date for depositing service tax challan is 5th February), and 6th of every month for previous month, if payment mode is Online
CA Bhargav Nathwani
(CA in Practice)
(8307 Points)
Replied 19 November 2016
| Originally posted by : Dhirajlal Rambhia | ||
 |
No specific amendment for HUF, general for all. Due dates for liability of depositing service tax in the account of government is 5th of every month for the month ended, if payment mode is Offline (i.e. for the month of January due date for depositing service tax challan is 5th February), and 6th of every month for previous month, if payment mode is Online |
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Agree
Sunil Kumar
(Indirect Taxation )
(1246 Points)
Replied 21 November 2016
No,
First proviso to to RUle 6 has been amended by this budget and payment benefit on quarter basis extended to HUF also.
Here is the text:
Provided that where the [assessee is a one person company whose aggregate value of taxable services provided from one or more premises is fifty lakh rupees or less in the previous financial year, or is an individual or proprietary firm or partnership firm or Hindu Undivided Family], the service tax shall be paid to the credit of the Central Government by the 6th day of the month if the duty is deposited electronically through internet banking, or, in any other case, the 5th day of the month, as the case may be, immediately following the quarter in which the [service is deemed to be provided as per the rules framed in this regard]:
Regards
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