when ST to be paid in case of GTA

Chintanshah (CA Practice ) (122 Points)

10 May 2007  
i am doing articleship in mumbai. i had a querry in ST GTA
company is booking a freight invoice in the month of Oct.06
payment is being made in the month of Nov.06
then in which month ST has to be paid to the government
it is to be considered in the month of booking or in the month of payment
can anyone give m answer