Due Date of Making Tax Payment
- CGST / SGST / IGST Payment Date = 20th of the Succeeding Month
- Normal Taxpayer on Monthly Basis
- Composition Taxpayer on Quarterly Basis
- TDS / TCS payment on 10th of the succeeding month on monthly basis
- Credit to the account of Government will be considered as date of deposit of Tax.
- Interest @ 18% in case of delayed payment of tax. Interest will be 24% in case of excess claim of input tax credit or excess reduction in output tax liability