19 November 2010
DEAR, CAN I TAKE CENVAT CREDIT ( IF LAX LBILITIES IN APRIL MONTH I HAVE NOT PAID TAX IN DUE DATE NEXT MONTH EXCESS CENVAT UTILISED AMOUNT BALANCE BEFORE S. TAX RETURN TIME. PLEASE REPLY ME SATISH
19 November 2010
If you are an individual or partnership firm, then it is ok the payment of service tax due date is 5 th of the month immediately following the quarter.
Refer the following link http://www.servicetax.gov.in/st-procedures-new.htm
6.1 In case of Individuals or Proprietary Concerns and Partnership Firm, service tax is to be paid on quarterly basis. The due date for payment of service tax is the 5th of the month immediately following the respective quarter. For the 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.
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