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