In the case of Companies - 5th of following month ( 6th in case of E- Payment )
In the case of Individual , partnership , LLP - 5 th of following quarter ( 6th in case of E - Payment )
In case of last quarter 31/03 is the last date.
In case of any late payment the penalty of 18% will be attracted.
(2) When your total amount of services cross Rs. 10,00,000 in any financial year then you are liable to charge service tax. |