Service tax due date under rc/prc

Sir,

Acutaly, what do you want, acutaly explain?

In regular course, we all receive bills for the services rendered in the month of March, on which RC or PRC is applicable, in the next succeeding month of April, but those bills are actually booked on the date of 31st of March of previous year. Say, Bills for March 2014 is received in April 2014 but will be booked on 31.03.2014 -  as a matter of standard accounting practice.

Now, the question is when the liability to pay the RC/PRC, as applicable, on those bills is required to be paid to service tax authority? Is it by 31st day of March 2014?