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Payment of service tax for the services rendered in march

Manoj (Head- Finance) (77 Points)

24 March 2010

Dear all

Bill for the services rendered in march 2010 will be issued in April 2010 and payment of such will be received in April 2010.

What will be the due date for payment of service tax in the above case?

Thanks

Manoj

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3 Replies

Chintan Vasa (CA Final Student M.Com) (1241 Points)
Replied 24 March 2010

ST payment liability in your cases arises when the payment is received. As u said the payment will be received in April 2010 then the ST liability shall arise in that month only & the due date shall be 5th July 2010 if the assessee is individual, HUF.or partnership. Howver if the assessee is other then the aforementioned, then the due date of payment is 5th May 2010. Refer table given below:

Payment of service tax:

(a) Service tax payable by Individuals, Proprietary concern, Partnership firms

Payable on amounts received during the quarter	Due Date
Payable on amounts received during the quarter	Manual	E – Payment
1^st April to 30^th June	5^th July	6^th July
1^st July to 30^th Sept.	5^th October	6^th October
1^st Oct. to 31^st Dec.	5^th January	6^th January
1^st Jan. to 31^st March	31^st March	31^st March

(b) Service tax payable by Corporate entities, Trusts, Institutions & Societies & so on.

Payable on amount received	Due Date
during the month	Manual	E-Payment
April	5th May	6th May
May	5th June	6th June
June	5th July	6th July
July	5th August	6th August
August	5th September	6th September
September	5th October	6th October
October	5th November	6th November
November	5th December	6th December
December	5th January	6th January
January	5th February	6th February
February	5th March	6th March
March	31st march	31st march