when is the due date for payment of excise if due date falls on public holiday.

[Ramakrishnan Seshadri]

Dear Sir,

We are paying the excise duty and service tax through epayment.This month continuously the banks were closed and difficult to pay the duty on due date which falls on monday a public holiday.

I kindly request someone to guide me whether we can pay the excise duty and service tax on 7th the next working day.

If we pay on 7th whether the department will object and request us to pay interest for the delayed one day.

Awaiting reply.

Regards,

S.Ramakrishnan.

AI Summary

Payment due date on public holiday: taxes should be paid next working day but interest may be charged for delay.
Traditionally, the General Clauses Act and Limitation Act permit payment of excise or service tax on the next working day when the due date falls on a public holiday; however, mandatory e-payment regimes mean bank closures are not generally an excuse and authorities may treat next-day payments as delayed and levy interest. Taxpayers are advised to use online payment channels where possible, and if paying on the next working day, to pay with interest to minimise disputes, pending formal clarification from the tax administration.