TMI BlogWhat is the due date of payment of Tax under GST? What is the due date for payment of tax (GST) and filing of return in case of person opting for composition scheme u/s 10?X X X X Extracts X X X X X X X X Extracts X X X X ..... tax, interest, penalty and other amounts. Rule 62 - Form and manner of submission of quarterly return by the composition supplier THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 As per the provisions of section 39(7) , (7) Every registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), shall pay to the Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. Accordingly in case of composition scheme, a registered person is required to furnish the return by 18th of the following month from the end of relevant quarter in GSTR-4 (and GSTR-4A). Therefore, the due date of payment of GST in case of composition scheme is 18th of the following month from the end of relevant quarter. - FAQ - Frequently Asked Questions, TMI Short Notes , Experts c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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