21 April 2010
Dear Experts, I understand that service tax payment can be made quarterly, could you kindly let me know who are eligible to pay quarterly service tax instead of monthly.
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. (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.