Service Tax Return and Payment Due Date : 2016

Now Service Tax Return and Payment Due date are coming and a lot of the businessmen & new entrepreneurs which are registered under the service tax registration confuse about the compliance so today we have simplified the Service Tax Return and Payments Due dates with the complete guide on the service tax return.

So if you are registered under the service tax and charge the service tax then you have to file the properly returns. Even if you are not doing the business and have a service tax registration number then you have to file the NIL Returns.

Service Tax Return and Payment Due Dateservice-tax-return-due-date

Service tax return and payment due dates are very on the legal entity type from the sole proprietorship firm to private limited company.

Due Dates of the Service Tax Payment in categories wise for the year 2016  –

1. For the individual or sole proprietorship firm or partnership firm –

Individual and Sole Proprietorship Firm or Partnership Firm have to pay the service tax on the Quarterly basis in which the service is deemed to be provided as per the point of taxation rules.

So now there are 2 things arise –

a) if you pay via electronically through debit card/credit card/net banking then its due date will be the 6th day of the month following the quarter.  
b) if you pay via any other mode as offline then its due date will be the 5th day of the month following the quarter.

2. Company or Association of the Person (AOA) or HUF Entity –

Private Limited Company or Limited Company or AOA or HUF have to pay the service tax on the Monthly basis in which the service tax is deemed to be provided as per the point of taxation rules.
So now there are 2 things arise –

a) if you pay via electronically through debit card/credit card/net banking then its due date will be the 6th day of the month following the Month.  

b) if you pay via any other mode as offline then its due date will be the 5th day of the month following Month.

Note Exception in above case – Service Tax Collected for the year ending or you can say for the period of the march shall be payable by the 31st march of the said calendar year.

Due Date of the Service Tax Return 2016 –

So after the paying the service tax you have to file the Service tax returns, in that you have to provide your all the invoice records and other input or output adjustment regarding the service tax.for the service tax return there is no category wise due dates like the above section.

Following are the due dates for the service tax return 2016 as a Sole Proprietorship Firm or Partnership Firm or Limited Liability Partnership or Private Limited Company or any other legal entity.

Period of the Transactions from 01-04-2016 to 30-09-2016

Due date – 25th Oct 2016

Period of the Transactions From 01-10-2016 to 31-03-2017

Due date – 25th April 2017

So we have to file the Service tax return properly within the due dates else it arises the penalty for the non-compliance. Hope this article helpful for you regarding the Service Tax Return and Payment Due Date for the year 2016.

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