Table for Due Dates for Payment of Service Tax whether
deposited in Bank or Through Internet
|
Category
|
Frequency
|
Due Dates if Deposited
through Bank
|
Due Dates if Deposited
through Internet.
|
|
In case of Individuals,
Proprietary Firms & Partnership Firms.
|
Quarterly as mentioned
below :
(i) for Q.E. 30th Jun.
(ii) for Q.E. 30th
Sep.
(III) for Q.E. 31st
Dec.
(iv) for Q.E. 31st
Mar.
|
-by 5th Jul.
-by 5th Oct.
-by 5th Jan.
-by 31st Mar
|
-by 6th Jul.
-by 6th Oct.
-by 6th Jan.
-by 31st Mar
|
|
Others (e.g. Companies,
Societies, Trusts etc.)
|
Monthly
|
By 5th of the month
immediately following
the month in which
payments are received
towards the value of
taxable services.
However, in case of
March, the payment
should be made by
31st March.
|
By 6th of the month
immediately following
the month in which
payments are received
towards the value of
taxable services.
However, in case of
March, the payment
should be made by 31
st
March.
|