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All you need to know about Service Tax in India | Part 05

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Payment of service tax and return filing

Service tax collected by the service provider is to be paid to the central government on a regular basis before the due date which is generally the 5th day of the following quarter for individuals and partnership and 5th day of the month for the rest of the entities. Interest shall also be payable on late payment of this fee. Payments can easily be made online.
Also service tax return is to be filed on a half yearly basis through form ST-3. This process is independent of paying service tax per month or quarter.

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