Payment of Service Tax Rules

Payment of Service Tax Rules

Rule 6(1) ST to be paid:-

a.       6th of next month if paid electronically

b.       5th of next month if paid otherwise

1st proviso

For Individual/Proprietorship form/Partnershipà Next      quarter


2nd Proviso

For the month of Marchà31st March


3rd Proviso

Taxable Servicesàupto 50 lakhàPayment on the basis of collection

Rule 6(1A) Pay in advanceàadjust in subsequent period provided: –

(i)                  Intimate within 15 days;

(ii)                Indicate in the return


Rule 6(2) Use TR-6


     Paying ST >1lakhàPay electronically


Rule 6(2a) Date of presentation of cheque=Date of payment (subject to realization)
Rule 6(3) Ø  ST Paid on services to be provided in future

Ø  Services not provided

Ø  Take credit of payment of service tax paid if: –

i)                    Money (alongwith ST) refunded;

ii)                   Credit note issued


Rule 6(4) Ø  Unable to correctly assess ST liability

Ø  Intimate to AC/DC along with reason

Ø  AC/DC may allow payment on provisional basis


Rule 6(4A) Ø  Notwithstanding 6(4)

Ø  Paid excess of the amount of ST liability

Ø  Adjust in succeeding month or quarter

Rule 6(4B) Ø  6(4) allowed if it is not related to interpretation of law
Rule 6(4C) Ø  Immovable property

Ø  Tax paid excess due to non-deduction of property tax (29/2012)

Ø  Adjust within 1 year from date of payment of prop. Tax

Rule 6(5) Ø  Provisional assessment for assesse under sub rule 6(4)àST 3A
Rule 6(6) Ø  Complete Assessment
Rule 6(7) Ø  Self-assessed but not paidàrecoverable along with interest as per sec. 87


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