All the registered taxpayers are required to make the payment of their taxes on GST Portal latest by the 20th day of next month for a particular tax period.
Taxpayers registered under composition scheme will have to pay GST only once every quarter, latest by 18th day of next month of a particular quarter.
GST Payment Due Date for General & Composition Scheme Taxpayers
- GST Tax Payment due date (normal taxpayer): 20th Day of the Next Month
- GST Tax Payment due date (composition scheme taxpayer): 18th Day of the Next Month of Quarter
Payment of Tax under GST
There is the provision of three different accounts (ledgers) for every registered taxpayer to make and maintain GST payments.