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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Tags :Taxation
