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 |
|---|---|---|
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.