Step 1: Count electrons owned:
In the accepted structure sulphur forms 6 shared pairs (2 single and 2 double bonds), using 12 electrons, and it keeps no lone pairs.
Step 2: Apply the rule:
Each shared pair gives sulphur one electron, so it owns $6$ electrons from bonding.
It has $6$ valence electrons in the free atom.
\[ FC = 6 - 6 = 0 \]
So options A, B and C do not fit this structure.
Final Answer:
The formal charge on S is $0$, option (D).
\[ \boxed{0} \]