Due Dates for Payment of Service Tax on Quarterly and Monthly basis

In case of Individuals or Proprietary Concerns and Partnership Firm, service tax is to be paid on a quarterly basis and for all the other service providers like Company etc. service tax is payable on monthly basis. The due date for payment of service tax is the 5th of the month immediately following the respective quarter (In case of e-payment, by 6th of the month immediately following the respective quarter). For this purpose, quarters are: April to June, July to September, October to December and January to March. However, payment for the last quarter i.e. January to March is required to be made by 31st of March itself and due date for monthly payment of service tax is 5th of next month .i.e for month ending 30th April service tax payment due date is 5th of May for bank deposit and for e-payment of service tax due date is 6th of next month .i.e for April month it will be 6th May. Service Tax payment can be made using form G.A.R.7

Quarter EndingDue Dates for Payment of Service Tax
Deposit in Banke-payment of Tax
April – June5th July6th July
July – September5th October6th October
October – December5th January6th January
January – March31st March31st March

 

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