Nov 24, 2012

Due date for payment of Service Tax and Late Payment Panelty


As per the service tax rules framed by the Government of India, Payment of Service Tax should be made at regular intervals. The service tax collected by the service provider shall be paid to the credit of Central Government on a regular basis before the due date for payment of service tax and in case of late payment of service tax - interest shall also be payable on the late payment as prescribed.

In case you are still not sure about rates of service tax, you can check the current rates in force by referring here - Service Tax Rates.

As per rule 6 of the service tax rules 1994, the due date for payment of service tax is separate for individual/partnership firms and others.


The due date for payment of service tax in case of individual/partnership firm is 5th of the following quarter in which payment is received or service is provided whichever is earlier. However, in case the service tax provider opt for online payment, he is given a grace period of 1 days and thus the due date for payment of service tax is 6th of the following quarter.


For all service tax payers (except individuals and partnership firms), the DUE DATE for payment of service tax is 5th or 6th (Depending upon mode of payment) of the following month in which payment is collected or service is provided which ever is earlier. 


In case there is late payment of service tax to the Central Government, the payment shall be made along with interest compounded @18% (Simple Interest). Earlier the interest rate on late payment of service tax was 13% but increased to 18% from 1st April, 2011.


  1. If there is excess payment is made by mistake or due to any other reason, the excess amount paid may be adjusted against the service tax liability in the coming period or may claim refund of service tax if self adjustment is not possible.
  2. If any person liable to pay service tax has collected an amount is excess of the amount due from the service recipient, the whole of such amount collected in excess shall be deposited with central Government.
  3. If the payment is made by way of cheque, the date of payment of service tax shall be the date of cheque rather than the date of clearing of cheque. 


  1. what if a company deposits advance service tax after due date ????,,,is there any interest for late payment of service tax>>???...note the company doesnt have any liability for service tax at that time.

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