Question 9 - Which date is considered as date of deposit of the tax dues – Date of presentation of cheque or Date of payment or Date of credit of amount in the account of government?
Faq On GST (2nd Edition) Dated 31.3.2017 Chapter 7 GST Payment of Tax
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Date of deposit of tax dues: credit to government account determines the tax payment date for liability. Which date constitutes the date of deposit for tax dues: the date of cheque presentation, the date of payment, or the date of credit in the government account. The operative rule is that the date of credit to the Government account is the date of deposit for tax payment purposes.
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.
Date of deposit of tax dues: credit to government account determines the tax payment date for liability.
Which date constitutes the date of deposit for tax dues: the date of cheque presentation, the date of payment, or the date of credit in the government account. The operative rule is that the date of credit to the Government account is the date of deposit for tax payment purposes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.