Due date for payment

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31 October 2013 Who can pay Service tax on 6th ???

CA Pallav Singhania

CA Pallav Singhania (Expert)
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31 October 2013 For e-payment of Tax 6th of the month...

CA Pallav Singhania

CA Pallav Singhania (Expert)
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31 October 2013 In case of Individuals or Proprietary Concerns and Partnership Firm, service tax is to be paid on a quarterly basis and for all the other service providers like Company etc. service tax is payable on monthly basis.

The due date for payment of service tax is the 5th of the month immediately following the respective quarter (In case of e-payment, by 6th of the month immediately following the respective quarter). For this purpose, quarters are: April to June, July to September, October to December and January to March.

However, payment for the last quarter i.e. January to March is required to be made by 31st of March itself and due date for monthly payment of service tax is 5th of next month .i.e for month ending 30th April service tax payment due date is 5th of May for bank deposit and for e-payment of service tax due date is 6th of next month .i.e for April month it will be 6th May.
Service Tax payment can be made using form G.A.R.7

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CA Pallav Singhania

CA Pallav Singhania (Expert)
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31 October 2013 {April – June} - 5th July 6th July {Epayment}

{July – September} - 5th October 6th October{Epayment}

{October – December} - 5th January 6th January{Epayment}

{January – March} -31st March 31st March{Epayment}