Due date for payment of service tax:
Provisions of rule 6(1) inter alia provides as follows:
(1) Due date for payment of service tax on the service which is deemed to be provided (as per the Point of Taxation Rules, 2011) by an individual or a proprietary firm or a partnership firm:-
| S.No. | Particulars | Due date for payment of service tax |
| 1 | If the service tax is paid electronically through internet banking | 6th day of the following quarter |
| 2 | In any other case | 5th day of the following quarter |
| 3 | In the case service is deemed to be provided in the quarter ending in March | 31st day of March |
(2) Due date for payment of service tax on the service which is deemed to be provided (as per the Point of Taxation Rules, 2011) in any other cases (company and HUF):-
| S.No. | Particulars | Due date for payment of service tax |
| 1 | If the service tax is paid electronically through internet banking | 6th day of the following month |
| 2 | In any other case | 5th day of the following month |
| 3 | In the case service is deemed to be provided in the month of March | 31st day of March |
(3) Individuals/partnership firms with aggregate value of taxable services of Rs 50 lakh or less in previous year allowed to pay service tax on receipt basis in current year upto a total of Rs 50 lakh [Third proviso to sub-rule (1)]
In case of individuals and partnership firms whose aggregate value of taxable services provided from one or more premises is Rs 50 lakh or less in the previous financial year, the due dates for payment of service tax on taxable services provided or agreed to be provided by him up to a total of Rs 50 lakh in the current financial year, at the option of service provider, is as follows:-
| S.No. | Particulars | Due date for payment of service tax |
| 1 | If the service tax is paid electronically through internet banking | 6th day of the following quarter in which the payment is received |
| 2 | In any other case | 5th day of the following quarter in which the payment is received |
| 3 | In the case payment is received in the quarter ending in March | 31st day of March |
Note: Partnership firm includes limited liability partnership [Rule 2(cd)].