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-
|
Dec -6 th Jan Jan -6 th Feb Feb -6 th March
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?
Service Tax Rules, 1994 provide that e-payment of service tax is compulsory for all assesses
irrespective of the quantum of service tax paid in the previous financial year. Hence, S Ltd.
will be required to deposit service tax for the month of September, 20XX electronically.
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.
A multiple service provider (a service provider rendering more than one taxable serv ice) can
use single GAR-7 challan for payment of service tax on different services. However, amounts
attributable to each such service along with concerned accounting codes should be mentioned
clearly in the column provided for this purpose in the GAR-7 challan.
Thus, SBM Ltd. can use a single challan for payment of service tax on various services
rendered by it.
