Know Due Dates for Service Tax Payment Online

Know Due Dates for Service Tax Payment Online

Every individual and business providing services defined U/s 65B(44) and declared services U/s 66E of the Finance Act, 1994 with an annual income of Rs. 9 lakhs or more are subjected to pay 14% service tax along with Swacch Bharat cess at 0.5% and Krishi Kalyan cess at 0.5% if applicable to the Central Government of India.  Services under negative list are exempted from paying service tax under Mega notification 25/2012 amended by Notification No. 40/2016.

The entity liable to pay service tax has to apply for registration through ACES portal (www.aces.gov.in) within 30 days of commencing the taxable service. Once the registration is completed, online payment can be made on the website www.cbec-easiest.gov.in

Generally, the service tax is filed half-yearly by 25th October and 25th April every year for the year ending in September and March, respectively. But it primarily depends on the type of entity as follows:

For Individual (Quarterly basis):

Electronic mode – 6th July, 6th October, 6th January and 31st March

Other modes –  5th July, 5th October, 5th January and 31st March 

For Proprietorship (Quarterly basis):

Electronic mode – 6th July, 6th October, 6th January and 31st March

Other modes –  5th July, 5th October, 5th January and 31st March

For  Partnership (Quarterly basis):

Electronic mode – 6th July, 6th October, 6th January and 31st March

Other modes – 5th July, 5th October, 5th January and 31st March

For Private Ltd Co. (Quarterly basis):

Electronic mode – 6th of following month from April to June; July to September; October to December; January to March

Other modes – 5th of following month from  April to June; July to September; October to December; January to March

For Limited Liability Partnership (Quarterly basis):

Electronic mode – 6th of following month from  April to June; July to September; October to December; January to March

Other modes – 5th of following month from  April to June; July to September; October to December; January to March

For One Person Company (Monthly basis):

Electronic mode – 6th of every month and 31st March

Other modes – 5th of every month and 31st March


The financial year ending for the above service tax filing for monthly and quarterly basis is 31st March.

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