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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>GST payment timing: normal taxpayers must remit monthly by statutory deadline; composition taxpayers remit quarterly.</h1> Normal GST taxpayers must remit tax monthly by the twentieth of the succeeding month; cash payments are first deposited in the Cash Ledger and debited on filing the monthly return with the debit entry number recorded. Taxes may alternatively be debited from the Credit Ledger. Taxes for March are payable by the twentieth of April. Composition scheme taxpayers pay tax on a quarterly basis.

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