For service tax payment, GAR 7 Challan is to be filed online at www.aces.gov.in

Hence e payment is compulsory

 

Due date for GAR 7 Challan

It is

Quarterly for Individuals and Partnership

And

Monthly for Others (like Companies and HUF)

as shown below 

 

 

Due date for

Individual and Partnership

Due date for

Companies and HUF

Quarterly

6 TH of next quarter

Except

Jan-March

Monthly

6 TH of next month

Except

March

Examples

Examples

April-June -6 July

July-Sept -6 Oct

Oct-Dec -6 Jan

Jan-March- 6 April 31 March

Dec -6 th Jan

Jan -6 th Feb

Feb -6 th March

March - 6 April 31 March

 

Note:-

Earlier due date was

5 th for Manual payment by going to bank

and

6 th for e payment

 

Now it is 6 th only as e payment is compulsory

 

Exam Questions

Question 13
S Ltd. is liable to pay service tax of ` 10,000 for the month of September, 20XX. It had
discharged its service tax liability for the preceding financial year by paying ` 70,000 in cash
and utilizing CENVAT credit of ` 20,000. Is it required to deposit service tax for the month of
September, 20XX electronically?

View Answer

Question 15
SBM Ltd. provides multiple taxable services. It wants to use a single challan for payment of
service tax on various services rendered by it. Please offer your views if SBM Ltd. is
permitted to do so under service tax law.

View Answer
  1. Service Tax
  2. Service Tax Procedures
Ask Download

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides GST Training in Delhi. Register now.