Due Date for Payment of Service Tax for March for RCM

[Ashish Bansal]

Dear Experts,

Please,let me know whether Rule 7 of POT will be applicable in March month also ?

For example :

Date of availment of service : 21st March 2016

Bill Booking Date : 25th March 2016

Date of Payment : 10th April 2016

Now in above case which date will be due date for payment of service tax ?

Will it be 31st March 2016 or 5th May 2016 ?

Please, reply ASAP.

Regards

Ashish

AI Summary

Due date for service tax: payments for services deemed provided in March must be paid by March 31.
Due date for payment of service tax on services deemed provided in March is 31 March; Rule 2A of the Point of Taxation Rules defines "date of payment" as the earlier of entry in books or credit to bank, so where a bill is booked in March the tax must be deposited by 31 March.