Due Date for GST Payment
Due Date for GST Payment
Due Date for Payment of GST for every registered person :-
| Sr | TaxPayer | Due Date for GST Payment |
| 1 | Every registered person (other than Sr. No 2 to 5 below) | within 20 days after end of Month |
| 2 | Composition Dealer (Refer section 10) | within 18th Day after end of Quarter |
| 3 | TDS Deductor / TCS Collector (Refer Section 51 / Section 52 ) | within 10 days after end of each Month |
| 4 | Input Service Distributor | Within 13 days after end of each Month |
| 5 | Registered Non Resident Taxable Person | i) within 20 days after the end of a calendar month or ii) within 7 days after the last day of the period of registration specified under sub-section (1) of section 27, whichever is earlier |
Relevant provision in GST Act for Due Date for GST Payment
Refer Section 39 (7) of CGST Act 2017 which says that
Every registered person, who is required to furnish a return under subsection (1) or sub-section (2) or sub-section (3) or sub-section (5) of Section 39 of CGST Act 2017, shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return.
GST Payment Process
GST Challan : All That you needs to Know – Process and Form
Due Date for GST Return
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