Due dates for Service tax payments

ANNEXURE A

DUE DATES FOR SERVICE TAX

1. Registration

Within 30 days from the date on which service tax is levied or within 30 days of commencement of business whichever is later.

2. Payment of Service Tax

a.       Payable by individuals, proprietary concerns and partnership firms:

Payable on amounts received during the quarter:

Payable by:

1st April to 30th June

 25th July

1st July to 30th Sept.

 25th October

1st Oct. to 31st Dec.

25th January

1st Jan. to 31st March

25th April

b.       Payable by persons other than individuals, proprietary concerns and partnership firms :

Payable on amounts received during the month

Payable by:

April

25th May

May

25th June

June

25th July

July

25th August

August

25th September

September

25th October

October

25th November

November

25th December

December

25th January

January

25th February

February

25th March

March

25th April

3. Returns

For the half year

To be filed by

1st April to 30th Sept.

25th October

1st Oct. to 31st March

25th April


 

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