13 October 2009

Service Tax : Due Dates and or Time Limits

Within 30 days from the date on which service tax is levied or within 30 days of commencement of business of providing a taxable service, whichever is later.
Payment of Service Tax
  • Where the service tax provider is a Individuals, Proprietary Firms and Partnership Firms the service-tax is payable for each quarter by following dates.
Service-tax Due Date Table:
Quarter Service-tax payable by Where Service Tax is paid electronically
April to June 5th July 5th July
July to September 5th October 5th October
September to December 5th January 5th January
January to March 31st March 31st March
  • Where service provider is any other service provider
Service-tax Due Date Table: 
Month Service-tax payable by Where Service Tax is paid electronically
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
  • Service-tax payable is amount received form the clients/service users, during the quarter. The amount bill is not to be taken into account for calculating the amount payable for the quarter. But the amount of service tax actually paid by clients on the services billed is to be paid as service tax payable for the quarter. Thus, if bill is issued in one quarter and the amount is paid by the client in next or any other quarter, then the tax is to be paid in quarter in which the client has paid the amount of service tax.
  • w.e.f. 10th May, 2008 when transaction of taxable service is with Associated Enterprise, payment received for taxable service include any amount credited or debited in books of accounts of a person liable to pay tax
Filing of half yearly return
For half year 1st April to 30th September

By 25th October
For half year 1st October to 31st March

By 25th April

When payment is not made electronically, service-tax is to be deposited in single copy Challan GAR- 7 at the designated bank