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of <h1>GST Payment & Filing Deadlines: Monthly by 20th, Quarterly by 18th for Composition Scheme u/s 10.</h1> Under the Central Goods and Services Tax Act, 2017, the due date for payment of GST and filing of returns varies based on the taxpayer's registration. Generally, registered persons must file monthly returns in GSTR-3 and pay taxes by the 20th of the following month. However, for those opting for the composition scheme under Section 10, the requirement is to file returns in GSTR-4 within 18 days after the end of each quarter, making the due date for tax payment the 18th of the following month from the quarter's end.
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