TDS due date

TDS and TCS deposit date extended for Tamil nadu state: 

CBDT extends due date for payment of TDS/TCS to the credit of Central Government in respect of deduction/collections made during November 2015 from 7th December, 2015 to 20th December, 2015 in respect of deductors located in State of Tamil Nadu. For details [Refer Order u/s 119 dated 05/12/2015].

Swachh Bharat Cess

As per notification 22/2015 dated 6^th November 2015, Swachh bharat cess will be applicable on all taxable service w.e.f 15th Nov 2015 @.5%.

Now service tax will be 14.5%. Service provider has to levied service tax@14.5% and shown separate like ecess and SHecess in previous year.

Format of bill

Company/Firm Name

Address

St Tax Number, PAN

CIN

Particulars	Amounts
Service Provided	100000
Add: Service tax @14%	14000
Swachh Bharat cess @.5%	500
Total taxes	14500
Grand total	114500