Chartered Accountant
1948 Points
Joined October 2012
It depends on when you are raising invoice. If you have raised in December, then ST shall be payable to department on or before 6th of Jan (e-payment).
Consideration do not impact your liability due date unless you have received such consideration in advance.
For more details you can refer Rule 3 of Point of Taxation Rules, 2011 along with Rule 6 of Service tax rules.