October 3, 2013
Every assessee who is liable to pay service tax should remit it to the Government before 5th (6th in case paid online) of the succeeding month or the quarter whichever is applicable. Service tax online payment has become compulsory for assesses who have paid Rupees One Lakh or more in the previous financial year either by cash or CENVAT. Service tax e-payment can be made only if you have Net banking facility. (Read: How to Pay Service Tax?)
- Step 1: Open the ACES.gov.in website
- Step 2: Click on ‘E-PAYMENT’
- Step 3: You can see the list of Banks where the Service Tax Online payment facility is available
- Step 4: Click on ‘Please click here’ to access the e-payment facility
- Step 6: Type the 15 digit Assessee Code in the box provided for that and press ‘Tab’ in the keyboard. It will ask you to ‘Please enter the text’, click ‘OK’.
- Step 7: Type the verification code in ‘Image Verification’
- Step 8: You can see the option ‘(0044) Service Tax’ has been automatically selected in the ‘Duty/Tax to be paid’ box along with Assessee Details (see the below picture). Check if all the details are correct.
- Step 10: Another window will open with details of Accounting head, Basic tax, Interest tax and Penalties. Choose the appropriate code for which you want to make payment.
- Step 11: If you scroll down you can see another set of codes to pay Education Cess, Secondary and Higher Education Cess and Other Taxable Services, choose the appropriate codes. Select the code for ‘All Taxable Services – Other than in the Negative List’ if the services you provide is not in the list, with effect from 1st July 2012. Click ‘Submit’ button after selecting the codes. The selected codes will appear in ‘Accounting Codes Description’
Step 12: Choose the bank in the drop down list where Internet Banking facility available for you and click ‘Proceed’ button. The selected bank will freeze. Click ‘Submit to the Bank’ button. It will take you to your Net banking. Log in with username and password and enter the amount in the appropriate boxes and click pay button. Your payment is done. You can also print the challan in your Net banking, search for challan print option in the interface of Net banking.