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.