Due date of payment of Service Tax

Service Tax collected by service provider or service receiver as the case may be to the credit of Central Government on the regular basis before the Due date of payment of service tax.

As per Rule 6 of service tax rule 1994 , the due date of payment of service tax for individual/partnership firm and others are as follows:

Due date of payment of Service Tax for Individual/Partnership firm

For individual/partnership firm due date of payment of service tax is 5^th of the following quarter in which payment is received. However in case of online payment of tax grace payment of 1 day is given and hence service tax payment in case of online can be made upto 6^th of the following quarter.

 

Due date of payment of Service Tax for for Others (Except Individual/Partnership firm)

For all service tax payer except individual/partnership firm due date of payment of service tax is 5^th of the following month in which payment is received. However in case of online payment of tax grace payment of 1 day is given and hence service tax payment in case of online can be made upto 6^th of the following quarter.

Exception:

In all the cases mentioned above service tax collected for month/quarter ending March shall be payable by 31^st of March of the said calendar year.

Applicability of Service Tax and Its Registration

New Services Under Reverse Charge