24 October 2013
In case of Individuals or Proprietary Concerns and Partnership Firm, service tax is to be paid on a quarterly 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.
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