Service Tax : Due Dates and or Time Limits

Registration

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