Dear Sir/madam
pls. provide due date of payment of service tax of propritor firm
thanks & regards
2 Replies
Nitil Kr. Agarwala
(Persuing CS)
(264 Points)
Replied 23 June 2012
its 5 of the next month and 6th in case of payment made through electronics transfer.
RENGARAJ R.K
(ADVOCATE)
(7557 Points)
Replied 23 June 2012
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.
( Refer Rule 6 (1) of Service Tax Rules, 1994)
rengaraj r.k
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