Doubt on service tax...very very urgent plz

This query is : Resolved

Rajesh (Querist)
Follow

31 March 2013 Respected Experts,
Very very urgent...

A closely held company utilises the services of Goods Transport Agency for delivering its manufactured goods at the customer site and also at the time of purchase of its raw materials. Now under the reverse charge basis only they are required to pay the service tax. 1) What is the due date for paying the service tax on Goods Transport Agency? 2) Do they have to file any Service tax return? If yes what is the service tax return and what is the due date for it?
Thanks & Regards,
Rajesh

raghavender upadhyay

raghavender upadhyay (Expert)
Follow

31 March 2013 1)The due date for payment of service tax is 5thof the following month in which service tax is collected. however if payment is made online then due date for payment of service tax becomes 6th of the following month.

Service tax collected for the month/quarter ending March shall be payable by 31st March of the said calender year.

2)Yes, they have to file service tax return in form ST-3.

3)The half yearly return is required to be filed by the 25th of the month following a particular half year. (Rule 7(2) of Service Tax Rules, 1994) but there is change in the due dates.

raghavender upadhyay

raghavender upadhyay (Expert)
Follow

31 March 2013 CBEC extends the date of e-filing of the new Service Tax Return (ST-3) for the period from 1st July 2012 to 30th September 2012, from 25th March, 2013 to 15th April, 2013.

The exact date of the availability of the ST 3 return in ACES for the period October, 2012 - March, 2013 will be announced later

Upgrade to CAclubindia Pro. Subscribe Now!