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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


Monthly for Others (like Companies and HUF)

as shown below 



Due date for

Individual and Partnership

Due date for

Companies and HUF


6TH of next quarter




6TH of next month





April-June-6 July

July-Sept-6 Oct

Oct-Dec-6 Jan

Jan-March-6 April 31 March

Dec-6th Jan

Jan-6th Feb

Feb-6th March

March-6 April 31 March



Earlier due date was

5th for Manual payment by going to bank


6th for e payment


Now it is 6th 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
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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 courses for Practical Accounts, Taxation and Efiling at teachoo.com .