Service tax is a tax which imposed on taxable services provided in India (other than J&K). Due dates for liability of depositing service tax in the account of government is 5th of every month for the month ended, if payment mode is Offline (i.e. for the month of January due date for depositing service tax challan is 5th February), and 6th of every month for previous month, if payment mode is Online (i.e. for the month of January due date for depositing service tax challan is 6th February). After GST implementation, the service tax payment due dates and filing date are changed.
Due Date of Return Filing of Service Tax
- For April to June (1st Half) due date is 15th August
Service Tax Payment (Offline & Online) Due Dates for Companies and HUF of FY 2016-17 after GST
| Payment Offline | Payment Online |
|---|---|
Note: March month service tax deposit (offline and online) date is 31st March because it’s the end month of the financial year.
Due Date of Service Tax Payment for Partnership Firms and Individual after GST
| Quarter | Quarter Period | Last Date of Filing |
|---|---|---|
Service received in June 2017, Invoice submitted and payment made on July 2017, Service tax remitted on 5th August, In this case, how can I file ST3 (April – June)
As per Rule 3, Point of taxation is determined on the basis of earlier of following-
a) The time when the invoice for the service provided or to be provided is issued OR
b) Where the person providing the service, receives a payment
Provided that the invoice has been issued within 30 days from the completion of provision of Service. Otherwise, POT shall be the date of completion of provision of Service.
As per above rule, your POT in your case is June 2017, so accordingly service provided is taxable in June.
Dear Sir, Can I submit now the st-3 1st quarter of FY-2017-18 with interest? Please suggest me.
Yes, you can file the ST return.
MY CA suggest service tax not return need that GST marge so I not FILE SERVICE TAX RETURN FOR THE PERIOD APRIL, 17 TO JUNE, 17. ANY PENALTY SHOULD BE PAID ON LATE FILING OF SERVICE TAX RETURN IF TAX SHOULD BE PAID, THEN WHAT AMOUNT SHOULD BE PAY FOR LATE FILING OF SERVICE TAX RETURN
PLEASE SUGGEST ME.
returns of service tax for the period up to 30th June 2017 has to be filed. interest and late fees provisions apply.
Interest is leviable as per the following rates on the tax not deposited:
1. Up to 6 months- 18%
2. >6 Month to 1 Year – 24%
3. > 1 Year – 30%
the above interest rates shall be reduced by 3 percent if turnover does not exceed 60 lakhs.
Late fees provisions:
1.Rs.500 late for applications delayed by up to 15 days from the due date.
2.Rs.1,000 for applications delayed by up to 30 days (over 15 days, under 30 days) from the due date.
3.Rs.1,000 + Rs.100 late fees for applications delayed for over 30 days.
however, maximum late fees are Rs 20,000.
Sir
I have raised service tax invoices of Rs 30 Lacs in Quarter 3 & 4 of FY 2016-17 but I paid Service Tax on actual receipt basis & not on Invoice Value because my firms’ turnover is only Rs 30 Lacs. Out of these Rs 30Lacs invoices, I have received the payment of Rs 15 Lacs in Q4 of FY 2016-17 for which I paid Service tax on 4.Apr.2017. Then Rs 5 Lacs were received in Q1 of FY 2017-18 for which I paid service tax on 5.July.17. And the remaining amount of Rs 10 Lacs was received in Q2 of FY 2017-18 for which I have not paid any service Tax as by that time GST has been implemented. Now pls let me know how can I pay Service tax on this Rs 10 Lacs receipt & how to calculate the fine.
Kindly help me.
Regards
Ankur Garg
Sir,
I have doubt I paid service tax amount with interest for the period April to June 2017. Now I have to File Revised Return But My auditor Says Online Revised return timing over So manual filling has to be done I Send the attachment to Service tax office through Register post it gets returned. Everyone says its GST Office. Please help me how to File Revised return.
Regards
Nisha
I need to pay the ST for April to June 2017 for an amount of Rs.13,800. Can you pls let me know how much interest & Penalty I need to pay now. I am running a manpower consultancy.
You have to pay interest:-
-Interest @24% p.a. if (Will full default), Turnover >60Lakh.
-Interest @21% p.a. if (Will full default), Turnover<=60Lakh. -Interest @15%p.a. if (If other than Willfull Default), Turnover>60Lakh.
-Interest @12%p.a. if (If other than Willfull Default), Turnover<=60Lakh.
I provided services to a Party in April 2017 for which invoice issued in June 2017. I paid service tax on that invoice and also considered in Service tax return for the 1st quarter of FY 2017-18.
Now the party is saying that he will not payment Service tax amount, he will pay GST amount if Fresh GST invoice is issued to him. If I issue Fresh GST Invoice then I’ll have to pay GST which will double tax liability on my part and I’ll have to considered in GSTR-1 consequently invoice will be reflected in his GSTR-2A as required by him what can I do such case as I already paid services tax and filed service tax returns, please resolve my issue.
Dear Sir,
Due to misunderstanding, I have overlooked to file ST-3 Return after 30/06/2017. If I have to file an ST-3 return, from which site I have to file? and at what interest rate? Pls guide me urgently
Thanks, N Regards
You can file the ST-3 return on http://www.aces.gov.in with payment of interest @ 24%/18% (whichever is applicable).
Is there any requirement for filing any annual return of service tax for FY 2016-17?
Yes, there is no requirement to file an annual return of service tax.
Can you please tell me how to calculate the fine and/or the interest now for the ST-3 payment that was due on 16/08/2017?
The due date of payment for service tax for the quarter apr to June was due on 5th July (6th in case of digital payments). So interest will be calculated accordingly:
1. 24%- in case of will full default( turnover exceeds 60lakhs)
2. 21%- in case of will full default(turnover does not exceed 60lakhs)
3. 15%- in case of non will full default( turnover exceeds 60lakhs)
4. 12%- in case of non-will full default( turnover does not exceed 60lakhs)
Sir, We have collected service tax on some invoice during 2nd Q of 2017-18 (July-sept) .how we need to treat the service tax what are the due dates for payment and return and which return need to be filed ST-3 or can it be shown under GST return?
Service tax has been abolished from 30th June 2017. so you cannot collect service tax. there is no provision to file the return for Q2. you need to cancel the previously issued invoice and issue a new invoice with GST.
Can I pay service tax for the services rendered for December 16 and January 17, now 1
Yes, you can pay tax with interest.
Yes, you can pay service tax with interest.
I have not been able to pay the Service Tax for my Flat purchased and possessed on the 18th June 2017, though it was scheduled as per Agreement to get the possession before 29th January 2015 i.e. within a year as per Agreement for sale dated 29th January 2014. But due to deliberate negligence of the Builder, it was handed over to me on the Date of possession (i.e. 18-06-2017). Due to some unavoidable circumstances created by the said builder, I could not pay the Service Tax for the same because even he did not let me know the exact amount of service tax to be paid and the date of expiry of the service tax payment in spite of my repeated reminder in writing and over the phone. Now the question is due to his deliberate negligence, how should I pay the same whether it is as Service Tax or as GST for Registration of my apartment which bears the Total Purchase for Rs.34,50,000/- only. (payment is made in six instalments in different period). Pl.let me know the procedure.
If consideration is paid before imposition of GST, and also liability arises before GST then you need to deposit service tax now with interest.
We are service provider as comprehensive with the material, what is GST Liability?
If you are service provider then rate as applicable to your service category will apply.
Any news about when we have to file ST return for the period July to Sept. 2017 i.e. 2nd qtr.
From July 2017, GST is applicable. No returns for July to Sept 2017 has to be filed.
Dear Sir/ ma’am, can I submit now the st-3 1st quarter of FY-2017-18 with interest? Please suggest me.
Regards
Sankho deep
You can file the ST-3 return now with payment of interest and penalty.
Yet to file ST 3 … What is the last date to file the same for April to June 2017 ?? Is there any ??
The last date for filing of ST-3 for the period Apr-Jun 2017 was 16/08/2017, so now you can file with a late fee.
1) if the service return has been revised, however, the few credits still to be availed, How the revised return can be revised for the period of April to June 2017.
2) If few invoices of May 2017 received during the month of August, how the service tax credit can be claimed.
How I can service tax Apr to June fy 2017_18 1st quarter revised return.what is the last date Apr to June 2017 service tax revised return?
Service tax return for the period April to June 2017-18 can be revised within 45 days of filing the return.
Sir, I SOUMEN Apr to June fy 2017_18 1st quarter return date gone. Revised return date also was gone. I mistake to add some bill in original return. How I can revise return? Please send suggestions.
Revision facility under GST is not available, so you need to make changes in next month’s return only.
sir, I sukesh mandal, apr-june2017 original service tax return submitted on 15.08.17. we need revised return, but revised return date 30.09.17 ( 15th August to 45 days) is gone, why I can submit revised return .what is the last date of apr-to June 2017 revised return. please suggested me.
Return can only be revised within 45 days of filing. Since your due date has expired, the return cannot be revised.
Sir, what is the last of service tax return revising of Ist qtr. FY 2017-18….?
Madam, I have paid the service tax payable amount on time. But my accountant not taken one challan while filing a return. Is it possible to revise the return now? Please reply its urgent.
Return can be revised within 90 days of filing.
You say on date 04.10.17 11:27 am in sag infotech that Apr to June 2017 return can be revised 90 days.but 12 .10.17 you reply 1st quarter 17-18 fy service tax return can not revise after 45 days of original return in your sag infotech blog. Why the difference in two replies. please suggest me how I can revise Apr to June 2017 return.
As of earlier returns under service tax were to be filed on the half-yearly basis, but after implementation of GST, service tax return for F.Y. 2017-18 is required to be the file on a quarterly basis, so grace period is also get revised to 45 days by the department.
Dear Sir, We have issued service tax invoice dated 27 jun 2017 in govt organisation but bill is under consideration & organisation wants challan copy of service tax amount. Please suggest in this case can I submit reference tax amount and return as well.
I fill April to June 2017 -service tax return but need the revised return. How I can revise return after 30/09/2017-what late fine?
Service tax return can be revised up to 90 days from the date of original return filing. It cannot be revised after expiring of 90 days.
Dear Sir, I was already submitted revised return on 18/8/2017, can I revise in the second time?
Dear Sir, I was already submitted revised return on 18/8/2017, can I revise in the second time? We are balancing service tax deposited on 6 October, and we are already revised st3 return on 18/8/2017, can I submit this service tax in GST portal /what I do?
We are the service provider and provided AMC in central govt department our turn over the limit is less than 20 lacs. Please suggest that we are eligible for exemption in GST or not.
Since turnover does not exceed Rs.20 lakhs, so not liable for registration.
PLEASE SEND GST SECTION CODE IN WHICH EXEMPTION OF GST BELOW 20 LACS DESCRIBE.
Hi Mam, if we missed to book April month invoice and now vendor is not ready to issue fresh invoice has he has closed his service tax account and because of GST. Please advise how can we book April invoice now.
Please help out
Many Thanks
I have a vendor raised the invoice of June services in the month of august, with Service Tax, if I pay the bill now with service tax will i get the input credit in GST for the service tax amount paid?
If the date mentioned on bill relates to the month of June, then you can claim credit of such service tax paid through filing form TRAN-1 in GST.
Dear Sir/Ma’am,
We have just deposited the service tax for the m/o April, may and June-17 along with the interest.Now my request is if we have file return service tax by 31st August, 2017 then what will be the amount of penalty is to be paid?
Please guide
Late fee for delay in filing of return :
First 15 days- Rs.500
15-30 days- Rs. 1000
More than 30 days- Rs. 1000 + Rs. 100/ day beyond 30 days
The maximum late fee payable is Rs. 20000.
What happens if Service tax return submitted on last date get rejected due to technical error. return needs to filed again as original return. Will it amount to delay in submission
I FORGET TO FILE SERVICE TAX RETURN FOR THE PERIOD APRIL, 17 TO JUNE, 17.
ANY PENALTY SHOULD BE PAID ON LATE FILING OF SERVICE TAX RETURN, IF PENALTY SHOULD BE PAID, THEN WHAT AMOUNT SHOULD BE PAY FOR LATE FILING OF SERVICE TAX RETURN
PLEASE SUGGEST ME.
Late fees has been prescribed as:
I have raised the bill in the month of May 2017 but not deposited Service tax till date. please suggest me what is the solution.
You can deposit the tax now along with interest.
thanks for the reply. One thing want to know whether the amount has to be paid under service tax or GST.
Please let me know what is the last date of revising service tax returns for the period April 17 to June 17
Return can be revised within 90 days from the date of filing.
AS PER MY KNOWLEDGE DUE DATE FOR REVISED RETURN OF SERVICE TAX FOR ABOVE MENTIONED PERIOD IS 45 DAYS. I ALSO WANT TO REVISE ON RETURN. PLEASE GUIDE ME ON ONE.
yes for the period April to June 2017, return can be revised within 45 days from the date of submission of the return.
Only 45 days allowed for revising June 17 return
What is the Last date for pay our Service tax GTA payment for the month of July’2017..
Please adjust
For the month of July, last day of payment of service tax is 5th Aug (6th august if made through electronic mode)
Dear Sir/Madam,
1. In F.Y. 2016-17 we have deposited service tax but not submitted that amount in return. Now no any option is showing for revise,
2. In F.Y. 2016-17 we have raised service tax bill and not deposited service tax till date. Now we would like to deposit.
Please suggest.
1. You can revise your service tax return within 90 days.
2. If you have not deposited the service tax within payment due date then you can deposit the amount of service tax with interest amount.
Sir if our company’s tenant has deposited rent due June 17 in July 2017 do we have to deposit as service tax as per rate or it will be under GST