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
sir plz tell me the last due date of sale tax return
Bill dt.25/06/2017 paid on 20/07/2017 only for security service reverse charges payable . Can we remit the service tax now with 15% p.a interest
i has to calculate service tax liability for 1st quater now my question is gst is applicable or service tax appilicable
from april2017 to june 2017
Please provide the due date for deposit of service tax on services rendered under reverse charges for june-2017 the invoices of which is received after 6-07-17
If invoice is made after 1st July then He can’t charge service tax. He has to charge GST only.
for the private Ltd Company june month service tax payment due date is when?
Sir Service tax last date today 5th July 2017 or 6th July 2017. Plz help me
For payment 6th July in case of e-payment and 5th July in other case.
Sir on the service tax e-payment website it is showing that the service tax payments for first quarter i.e 1st April 2017 to 30th June 2017 can be done by 15th August.. So, what is the last date to do payment. 6th July or 15 August. PlZ help
15 August is last date for filing return for the period. Payment of service tax is to be made by 6th of following month or quarter as per applicability.
what is the last date for excise returns of jun month
sir
I am working with pvt ltd company. I want to know GST return wil be filed in quartly or half yearly and tax of partnership firm and individual are will pay monthly or quratly.
Dear Sir / Madam, I have to pay service tax for the Q1 of 2017-18, however it says ‘Assessee Code is Invalid’ even after checking it multiple times. The assessee has been migrated to GST on 31-01-2017, is this because the assessee has been migrated to GST? If i enter code of another assessee who has not yet migrated to GST it immediately accepts the code for payment of service tax.
Dear sir,
What is due date of filing service tax return for F.Y. 2017-18. Because w.e.f 01.07.2017 GST going to implementation and half year ended on 30.09.2017 which is later then GST date.
Thank you
Sir, Due date of service tax return is 25th Oct., 2017 for FY 2017-18. As GST is going to be implemented w.e.f. 01/07/2017, Notification will be given in case of change in dates. Till then due date will remain the same i.e. 25/10/2017.
Hello Neeta
I am running pvt ltd company for last 6 yrs but the service tax return filing is pending for last 3 yrs. now I want to clear the dues and also want to pay the current month dues. so can you please guide us on process.
If Service tax code error on online payment by service provider then what will we do for Error code mistake.
Do check the Service Tax code before entering. Either you have enter the wrong code or there may be chances that the service has been discontinued.
But we have entered right code in return but wrong amount infront of code and amount as under:
Code Amount Amount
(In Return) (we have to pay in
return)
00440246 11543 4835
00441509 173 11543
00441510 11543 173
00441493 173 11543
00441494 4835 173
Please tell me what we have to about this.
What is last date for Service Tax Return filling for 4th QTR 2016-17
Service tax return is to be file half yearly. Last date to file the service tax return for the period October 2016 to March 2017 is 25th April.
last date for service tax return filing is extended from 25th april to 30th April 2017 for the period oct 2016 to march 2017 vide order no.1/2017
website http://www.aces.gov.in is not being accessed from morning… how I should deposit the Service Tax…?
Try after some time.
the payment date for service tax for 4th quarter is 31/03/2017. but the due date for filing is 25/4/2017 but in your due dates for filing column notified as 31/03/2017 in respect of 4th quarter of 2016-17. it is giving confusion. please clarify
rao
PRASHANTENTERPRISESZ@GMAIL.COM
We corrected as same you mention through your comment.
Thanks , very well presented.
If a service provider claims the benefit of presumptive taxation under Section 44ADA of the Income Tax Act (where Taxable Income presumed to be 50% of total revenue), can the service provider still claim input tax credit on the services he has received?
Sir,
You have written due date for service tax return in case of individual & partneship firm quarterly. But, i think it is due date for payment of service tax but not filing of written. Please see the correction.
We have updated it now.
1.I am an individual consultant registered with the department
I have my service tax no.
I want to know if the service tax returns for individuals is half yearly or quarterly ?
For the quarter Oct to Dec 2016, I have paid the service tax on line, but I think I made a calculation errot and hence paid less by Rs.3000.00 !
How to pay the amount second time on line ?
Service tax return is half yearly return and with the same amount you can directly deposited the amount in department portal and as well as mention the challan info on return form.
Interest rate charge of payment of service tax after due date in FY 2016-17.?
15% p.a.
and services tax return filling due date
For October to March (2nd Half) due date is 25th April
my company is hospital industry so what are the due date payment date please give me reply
Read the article carefully.
Please, Sir aap mere email par bhej diya karo new2 update.
Regular touch with SAG Infotech for latest details.
Thanks
I am an agent of various banks and NBFC’s Housing loan and Loan against property now i had received commission from them amount of 10 lac from april 16 to till date shall i liable to pay service tax and how ? i does’t issue any invoice for commission to banks and i neither received any amount from the parties.
Sir, Please see the taxable services column and look for any service in which you are covered. Because tax-ability will be applicable only if you are covered under any taxable services.
Hi
Is there any service tax applicble on export of services , foreg refer to three scenarios :
1) goods are exported from china to to Usa and the chineses vendor provide me commission .
2) goods are exported from India to USA and the USA client provide commission .
3) goods are exported from Indian to USA and Indian vendor provides me commission
Export services are exempted for service tax.
if failed to submit service tax return on 25/10/2016 relevant to April to Sep 2016, what is the procedure, or fine if any
If you are failed to file the return on due date than you can file late returns too. According to the provision there are late file penalty provisions. But you can file the return without that too. After department will generate the late file liability and then you can pay only liability amount.
Is the service tax due data calculated based on the Invoice date or on the date of payment?
For e.g, I raise a invoice in Oct 2016, but the payment happens only after 90 days. Should I be paying by ST on 5th of Nov or after I receive the payment?
Point of Taxation whichever is earlier:
(a|) date on which invoice for the service provided /or to be provided is issued or
(b) where the invoice is not issued within the 14 days of services completion then
the date of completion shall be consider
© in case of advance payment than date of advance payment
Now in above case your tax liability is on 5th Nov
HOW MUCH RATE FOR SERVICE TAX LATE PAYMENT AND IT IS PER DAY OF PER MONTH …KINDLY CONFIRM
If the Service provider have not make the payment to the government then Interest will be payable
:
From 14/05 /2016 onwards:
1) 24% p a ( in case of Will full default and turnover > 60 Lacs )
2) 21% p a (in case of Will full default and turnover <= 60 Lacs ) 3) 15% p a (in case of other than Will-Full Default and turnover > 60 Lacs)
4) 12% p a (in case of other than Will-Full Default and turnover <= 60 Lacs) From 1/10/2014 till 13/05/2016: 1) 18% p a ( Upto 6 Months and Turnover > 60 Lacs)
2) 15% p a (Upto 6 Months and Turnover <= 60 Lacs) 3) 24% p a (6 Months to 1Year and Turnover > 60 Lacs)
4) 21% p a (6 Months to 1Year and Turnover <= 60 Lacs) 5) 30% p a (More than 1 Year and Turnover > 60 Lacs)
6) 27% p a (More than 1 Year and Turnover <= 60 Lacs)
If the Service provider have not make the payment to the government then Penalty will be payable for fy 2013-14, 2014-15, 2015-16 & 2016-17 (Please Clear Due Date of Penalty)
The due dates of penalties are not provided by the department. It will be given only in the demand notice itself. Normally within 15 days of notice is the last date of payment of penalty.
Service Tax Payment due date for Trust having Income of Renting of immovable Property below 50Lacs.
I am an Individual entered into an consultancy agreement of 5.00 lac pm since July15.
Shall I require to pay Service Tax monthly basis or Quarterly Basis wef April2016.
Individual/ partnership firm/ one person company/HUF is required to make payment of Service tax to Government on Quarterly basis.
Pl. provide due date of Service tax payment for the FY 2016-17 for Individual firm.
Individual/ partnership firm/ one person Company/HUF is required to make payment of Service tax to Government by the 6th day of the month in case of e-payment or by the 5th day of the month in any other case immediately following quarter in which the service is provided or agreed to be provided.
Please reframe the article with correct information
as the info here are misleading
Explain the issue
Hello Sir,
Our company is an IT company which provide its services in USA only not in India. Its a partnership firm. Owner is from USA. So, are we liable to pay service tax? If Yes, so on which amount?
If service provider is in India then he will be liable to pay service Tax return. It is irrelevant that service receiver is from out of India.
Here you are saying that if the service provider is in India he is liable to pay Service Tax, in reply of export of services to USA , and again on November 17 in reply of Suresh’s question you are saying that Export of services is Exempted. Can you please make it more clear and appropriate.
Basically my question is in between these two.
we are giving technical and consultation services to our clients based at US,EUROPE,SINGAPORE and getting the payments in USD so are we liable. we are based in India and 100% indian entity.
Sir export services are exempt for service tax.
I am using Genius and in the service tax return the due date is 29/04/2016 for the 2nd half of the Financial Year 2015-16.
Can you please arrange a notification for extension of due dates.
Please download notification number 01/2016-ST dated 25-04-2016 – http://blog.saginfotech.com/wp-content/uploads/2016/07/ORDER-NO-1-2016-ST-RULE-.rtf
what is due date of payment new pvt ltd co
Read the post carefully. All details are given on the post.
is it required to pay both service tax and income tax on same income?
Service Tax is applicable on services provided in India where as Income tax is a tax which is applicable on direct income of the assessee. If you are a businessman and providing services, in that case you have to disclose details of services provided in profit and loss account but that whole income is not chargeable for Income Tax in that case Income tax will be applicable only after allowing all expenditure from gross amount charged. Hence both are different taxes, Income tax is a direct tax and other one is indirect tax and changeability of both is also different.
what is the due date for payment of service tax by Individual and HUF and partnership
Manual Payment or Cash Payment – 5th Day of Every Month
E-Payment – 6th Day of Every Month
For individuals also is it monthly due date in FY 2016-17???
@Naveen shekhawat- service tax payment qtr.Apr to Jun service tax due date-5 July.and march month due date-31 mar.
yes
last date of service income tax return & service tax challan 2016
Sir,
Month of March Service Tax deposit due date is 31st March,
We forgot to mention the service tax payment due date of the financial end month (March). Thanks ARVIND MEHRA for suggestion.