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?

Tax Deposit Date is When Funds Reach Govt, Not Cheque Presentation, as Clarified in GST FAQ 2nd Edition.

The date considered as the deposit of tax dues is the date when the amount is credited to the government account, not the date of cheque presentation or payment. This is clarified in the GST Payment of Tax FAQ (2nd Edition) dated March 31, 2017, under Bill Question 9.