Service Tax....return filing...

This query is : Resolved

Rajesh (Querist)
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07 November 2010 Dear Experts,
In case of a company whether Service Tax returns has to be filed monthly or quarterly?
Also should they have to file the return b4 Oct.25 and April 25, If yes whats the return number?
Thanks & Regards,
Rajesh.

CA.Madhusudan B.P.

CA.Madhusudan B.P. (Expert)
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07 November 2010 Rajesh,
Service tax payments shall be made monthly on or before 5th or 6th of next month.
As for as returns are concerned it is neither monthly or quarterly. IT IS HALF YEARLY.
The return should be filed on or before 25 at the end of the half year. You are right in the due dates if filing.The return should be submitted in Form 3 or 3A(Provisional)
Since it is company, both payment & return shall be done electronically.

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RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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21 December 2010 In case of Individuals, Proprietary Firms & Partnership Firms Quarterly as mentioned
below -
( i ) For Q.E. 30th June (ii ) For Q.E. 30th Sept. ( iii ) For Q.E. 31St Dec. ( iv ) For Q.E. 31st March

Due Dates:-
- by 5th July, - by 5th Oct, - by 5th Jan. - by 31st March Others
(e.g. Companies, Societies, Trusts etc.)
Monthly
By 5th of the month immediately following the month in which payments are received towards the value of taxable services. However, in case of March, the payment should be made by 31st March.
2. Electronic Payments through Internet:
In case of Individuals, Proprietary Firms &Partnership Firms
Quarterly as mentioned below -
( i ) For Q.E. 30th June, (ii ) For Q.E. 30th Sept. ( iii ) For Q.E. 31St Dec. ( iv ) For Q.E. 31st March
Due dates:-
- by 6th July, - by 6th Oct - by 6th Jan. - by 31st March
- Others (e.g. Companies,Societies, Trusts etc.)
By 6th of the month immediately following the month in which payments are received towards the value of taxable services. However, in case of March, the payment should be made by 31st March.

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