01 August 2009
We are Pvt. LTd manufacturing company availing GTA service. Transporter Agencies have raised freight bills in month of April-09 and we booked the same in April-09 in our accounts while payment of those bills have made in June-09. In such case, when we should pay service tax?whehter on 5th May-09 or 5th of July-09.
02 August 2009
In the case of GTA, the compliance burden has been shifted from the Service Provider to Service Receiver in specified circumstances. All other procedure remains the same.
03 August 2009
Dear Manish. Good Morning to you. As per Rule 6(1)(ii) of Service Tax Rules, 1994,the service tax shall be paid to the credit of Central government by the 5 th day of the month, immediately following the calander month in which the payments are received, towards the value of taxable services. Accordingly, yiou are required to pay on 5 th of July. Regards. DILIP DARJI.
CAclubindia
