Due Date of Payment of Service Tax - Changes Made by notification no. 39/2007 dated 12/9/2007 "

Central Government has issued a notification no. 39/2007 ST dated 12.09.2007 to amend rule 6 of the Service Tax Rules, 1994. 

Now, the due date for deposit of Service Tax through electronic mode has been extended by one day. 

 Therefore due dates for payment of Service Tax as amended shall be as follows: 

For individual or proprietary firm or partnership firm (Quarterly) 

 - 6th day of the following month immediately following the quarter if paid through electronic mode. 

- 5th day of the following month immediately following the quarter if paid through any other mode.

 For all other persons (Monthly) 

-  6th day of the following month if paid through electronic mode. 

-  5th day of the following month if paid through any other mode.

Due date of service tax payments: electronic payment deadline extended by one day for affected taxpayers. Notification no. 39/2007 ST amends Rule 6 to extend the electronic payment deadline by one day: quarterly payers who are individuals, proprietors or partnerships must deposit service tax by the 6th day of the month following the quarter if paid electronically and by the 5th day if by other modes; other persons required to pay monthly must deposit by the 6th day if paid electronically and by the 5th day if by other modes.