due date and return filling date of other than company

[Arun singh]

i want to know last due date of payment of service tax and return filling date.

[Guest]

Service Tax Payment

Individuals, Proprietory Firm, Partnership Firm are required to pay Service Tax on a Quarterly basis before 5th (6th in case of E-payment) in the subsequent month except March.

Other entities are required to pay Service Tax on a monthly basis before 5th (6th in case of E-payment) in the subsequent month except March.

March month / Last Quarter service tax is to be paid on 31st March.

Delay in remittance will attract interest @13% p.a

Service Tax is to be remitted for the taxable services for which payments are received.

[Please read Rule 6 of Service Tax Rules 1994]

Service Tax Return

Service Tax return is to be filed on a half yearly basis and the due dates are 25th April and 25th October for the Half Year October to March and April to September respectively. Delay in filing of Service Tax Return will attract payment of late fee.

[Please read Rule 7 of Service Tax Rules 1994]

[rishi mohan]

Due dates to file return:
ST-3 Return is required to be filed twice in a financial year - half yearly.
Return for half year ending 30th September and 31st March are required to be filed by 25th October and 25th April, respectively.

A person liable to pay tax shall pay the same in prescribed manner [section 68(1)]. The service tax is payable 5th (6th in case of e-payment) of the month following the month in which payments are received toward value of taxable services except in March [rule 6(1) of Service Tax Rules].

If the assessee is an individual or proprietary firm or partnership firm, the tax is payable on quarterly basis within 5 days (within 6 days if e-payment is made) at the end of quarter except in March. (rule 6).

AI Summary

Service tax due dates define monthly or quarterly payment timing and half-yearly return filing obligations for taxpayers. Payment obligations for Service Tax distinguish taxpayer types: individuals, proprietors and partnerships pay quarterly (with an extra day for e-payment) except March quarter tax due on 31 March; other taxpayers pay monthly in the month following receipt of payment (one-day extension for e-payment). Returns (ST-3) are filed half-yearly for April-September and October-March, due by 25 October and 25 April respectively, with late payment attracting interest and late returns attracting a fee.