Service tax e-payment
This query is : Resolved
26 May 2012
w.e.f. 1 oct. 2011, it is mandatory to e-payment of service tax and e-filling of service tax return. So now, as per new rule, what is last date of service tax payment. 5 or 6 ?
26 May 2012
1) e-filing is mandatory from 1/10/2011 to all assessees vide notification 43/2011ST dated 25.08.2011.
2) e-payment is not mandatory to all. But restricted to certain assessee's as per proviso to rule 6(2) of the Service tax Rules,1994 which is copied below.
"Provided that where an assessee has paid a total service tax of rupees ten lakh
or more including the amount paid by utilization of CENVAT credit, in the preceding financial year, he shall deposit
the service tax liable to be paid by him electronically, through internet banking.
2) e-payment is not mandatory to all. But restricted to certain assessee's as per proviso to rule 6(2) of the Service tax Rules,1994 which is copied below.
"Provided that where an assessee has paid a total service tax of rupees ten lakh
or more including the amount paid by utilization of CENVAT credit, in the preceding financial year, he shall deposit
the service tax liable to be paid by him electronically, through internet banking.
Message likes :
2 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Inventory of finished goods
- Clarification on Documentation of Paid-Up Capital Contribution by Directors
- Applicability of Ind As to associate of associate
- Sale of property furniture sale
- REGARDING 25 AS DATE OF PAYMENT AND DATE OF BOOKING
- RCM INVOICING FROM NOV-2024
- GST Regis.
- Disallowance of Section 43B(h) to sez units
- Can we claim ITC of Feb-2024 in the month of November-2024 which was not claimed by oversight
- Quiery in relation to GST liability in case of an advocate who has obtained GST registration.
- GSTR9 applicability
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
- Regarding einvoice taken on nil rated sales
Trending Online Classes
CAclubindia
