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Periodicity of Payment

Periodicity of Payment

CategoryFrequencyDue Dates
Individuals,
Proprietary Firms &
Partnership Firms
Quarterly as mentioned below –

  1. For quarter ending 30th June
  2. For quarter ending 30th Sept.
  3. For quarter ending 31st Dec.
  4. For quarter ending 31st March
  1. – by 5th July
  2. – by 5th October
  3. – by 5th January
  4. – by 31st March
Others (e.g. Companies, Societies, Trusts etc.)MonthlyBy 5th of the month immediately following the month in which payments are received towards the value of taxable services. However, in case of March, the payment should be made by 31st March.

Failure to Pay Service Tax

Every person, liable to pay the service tax in accordance with the provisions of section 68 of the Act or rules made there under, who fails to credit the tax or any part thereof to the account of the Central Government within the period prescribed, shall pay simple interest @18% per annum. Interest is payable for the period from the first day after the due date till the date of payment of any defaulted service Tax amount. Interest payments are mandatory in nature and the same cannot be waived.

Further, if a person who is liable to pay Service Tax fails to pay service tax, he shall pay in addition to such tax and interest, a penalty which shall not be less than Rs.100/- for every day during which such failure continues or @1% of such tax per month, whichever is higher. However, the penalty amount payable shall not exceed the amount of Service Tax payable.

Filing or Returns

ST – 3 Return – By all the registered assessee, including Input Service Distributors

ST – 3A Return – By The assessees who are making provisional assessment under rule 6(4) of the Service Tax Rules, 1994.

ST – 3 Return is required to be filed half yearly. Return for half year ending 30th September and 31st March are required to be filed by 25th and October and 25th April, respectively.

With effect from 25th August, 2011 in terms of Notification No. 43/2011 all Service Tax returns are to be filed electronically.

Procedure to E-file Service Tax Return

  1. File an application to the jurisdictional Asst./Deputy Commissioner of ServiceTax, specifying –
    • 15-digit PAN based registration number (STP Code)
    • Valid e-mail address – so that the Department can send them their User ID and password to help them file their Return.
  2. Log on to the Service Tax e-filing home page by typing the address http://servicetaxefiling.nic.in in the address bar of the browser.
  3. Upon entering the Service Tax code, user ID and password, you will be permitted to access the e-filing facility.
  4. Follow the instructions given therein for filing the Returns electronically.
  5. Obtain the acknowledgement.

Penalty for Late filing of Return

Period of Delay from the prescribed datePenalty
15 daysRs.500/-
Beyond 15 days but not later than 30 daysRs.1000/-
Beyond 30 daysRs.1000/- plus Rs. 100/- for every day from the thirty first day till the date of furnishing the said return (not exceeding Rs.20000)

Periodicity of Payment

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