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of <h1>India Amends Service Tax Rules: New Payment Deadlines for Electronic and Non-Electronic Transactions under Rule 6, Sub-rule (1)</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 39/2007 amending the Service Tax Rules, 1994. Effective upon publication, the amendment revises Rule 6, sub-rule (1), specifying that service tax must be paid to the Central Government by the 6th day of the month if paid electronically via internet banking, or by the 5th day in other cases, following the month in which payments are received. For individuals, proprietary, or partnership firms, the deadlines apply to the quarter following the receipt of payments. Special provisions apply for payments received in March.
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