Due dates for payment of Service Tax

Rule 6(1) of Service Tax Rules, 1994

1. In case of Individual / Proprietary Firm or Partnership firms

Service Tax on the value of taxable services received during any quarter shall be paid to the credit of the Central Government by the 5th of the month immediately following the said quarter. (except quarter ending 31st March)w.e.f from calendar year 2005 service tax on the value of taxable services received during the month of March shall be paid by the 31st day of the calendar year in TR6 challan.

If 25th of the month happens to be a public holiday, the service provider may pay the service tax in Government account on the next working day immediately following the holiday.

(Due date has been changed by notification no. 7/2005 dated 1/3/2005 with effect from 1/4/2005. Earlier it was 25th of the month immediately following the said quarter)

The term quarter means the period of 1st January to 31st March or 1st April to 30th June or 1st July to 30th September or 1st October to 31st December.

2. In other cases

The service tax on the value of taxable services received during any calendar month shall be paid to the credit of the Central Government by the 5th of the month immediately following the said calendar month.

(Due date has been changed by notification no. 7/2005 dated 1/3/2005 with effect from 1/4/2005. Earlier it was 25th of the month immediately following the said quarter)

3. In the both the above cases for the month of March or Quarter ending March

Provided further that the Service Tax on the value of taxable services received during the month of March or the quarter ending March, shall be paid to the credit of the Central Government by the 31st day of March of the calendar year.

                                     Table showing month wise/quarter wise due date of payment of service tax

Sr. No.
Type of Assessee / Period
Upto 31-03-2005
From 01-04-2005
1
Individual / Proprietary Firm or Partnership Firms    
  From 1st April to 30th June 25th July 5th July
  From 1st July to 30th Sep. 25th October 5th October
  From 1st Oct. to 31st Dec. 25th January 5th January
  From 1st Jan to 31st March 31st March 31st March
       
2
Other Cases    
  April 25th May 5th May
  May 25th June 5th June
  June 25th July 5th July
  July 25th August 5th August
  August 25th September 5th September
  September 25th October 5th October
  October 25th November 5th November
  November 25th December 5th December
  December 25th January 5th January
  January 25th February 5th February
  February 25th March 5th March
  March 31st March 31st March


Due dates for filing of Service Tax Return

Rule 7(2) of Service Tax Rules, 1994

In each case:

Return to be filed Half Yearly

Period
Due Date
1st April to 30th September 25th October
1st October to 31st March 25th April

The following documents should be enclosed to the return:

1. Copies of TR 6 challans for the month covered in the return
2. Memorandum in Form ST 3 A