The dates of Payment of service tax are as follows:

1. In case of Individuals, Proprietary Firms & Partnership Firms Service Tax is to required to be paid by the 5th Day from the end of the quarter

2. In case of Company, Society, Trust, etc. Service Tax is to be paid by the 5th Day from the end of the month.

3. For the value received in the month of March or quarter ending on March the Service Tax has to be paid by the 31st day of March.

. (Section 68(2), Finance Act, 1994; Rule 6, Service Tax Rules 1994)

4. In case tax is collected in excess of what should have been done Service Tax should be IMMEDIATELY deposited with the Department
(section 73A(1)&(2), Finance Act 1994.)


W.E.F. 01-04-2012: In case of INDVIDUALS and PARTNERSHIP FIRMS whose aggregate value of taxable
services provided from one or more premises is fifty lakh rupees or less in the previous financial year, the
service provider shall have the option to pay tax on taxable services [provided or agreed to be provided]
by him up to a total of rupees fifty lakhs in the current financial year, by the dates specified in this sub-rule
with respect to the month or quarter, as the case may be, in which payment is received.

IF THE RECEIPTS EXCEED RS 50 LAKHS THE TAX PAYMENT HAS TO BE DONE ON ACRUAL BASIS

In all other cases the payment has to be made on Accrual basis as determined by POINT OF TAXATION RULES

Table showing the due dates for payment of Service Tax is as followes:

No.

Type of Assessee  / Period

Due Date

Electronic payment

1

Individual / Proprietary Firm or Partnership Firms

 

 

 

        From 1st April to 30th June

5th July

6th July

 

        From 1st July to 30th Sep.

5th October

6th October

 

        From 1st Oct. to 31st Dec.

5th January

6th January

 

        From 1st Jan to 31st March

31st March

31st March

 

 

 

 

2

Other Cases

 

 

 

        April

5th May

6th May

 

        May

5th June

6th June

 

        June

5th July

6th July

 

        July

5th August

6th August

 

        August

5thSeptember

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