Section 10 - Composition levy.

Section 39 - Furnishing of returns.

Section 49 - Payment of tax, interest, penalty and other amounts.

Rule 62 - Form and manner of submission of quarterly return by the composition supplier

THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

As per the provisions of section 39(7),

(7) Every registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), 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.

Therefore, tax is required to be paid on or before the due date of filing of the return.

As per the provisions of Section 39(1), every registered person is required to file monthly return in GSTR-3 on or before the twentieth day of the month succeeding such calendar month or part thereof.

Accordingly, in general the due date of filing of GSTR-3 monthly return and payment of tax is 20th of the following month.

Exception - where the registered person is opting for composition scheme

As per the provisions of Section 39(2), A registered person paying tax under the provisions of section 10  shall furnish a return within eighteen days after the end of such quarter.

Accordingly in case of composition scheme, a registered person is required to furnish the return by 18th of the following month from the end of relevant quarter in GSTR-4 (and GSTR-4A).

Therefore, the due date of payment of GST in case of composition scheme is 18th of the following month from the end of relevant quarter. 

GST payment due date: monthly filers pay with next-month return; composition filers pay with quarterly return. Tax under GST must be paid not later than the return's due date. Monthly filers must file GSTR-3 and pay tax by the twentieth day of the month following the tax month. Composition taxpayers under the composition scheme file quarterly in GSTR-4 and must pay tax by the eighteenth day after the quarter ends.