PPT: Payment of Tax | Taxation for CA Intermediate PDF Download

 Page 2


What are the Payments to be made 
Under GST Law?
CGST
SGST/ 
UTGST
IGST
CERTAIN 
OTHER 
PAYMENTS 
TDS/ 
TCS
Interest
Penalty
?Fees
Page 3


What are the Payments to be made 
Under GST Law?
CGST
SGST/ 
UTGST
IGST
CERTAIN 
OTHER 
PAYMENTS 
TDS/ 
TCS
Interest
Penalty
?Fees
As per Section 39(7) of CGST Act, 2017, every registered person shall pay to the government the
tax due as per his return not later than the last date on which return is to be furnished.
Accordingly following shall be the date of payment: -
What is the Due date for Payment of GST
Type of Registered person Return to be filed Due Date of return and payment
Normal Taxable person GSTR-3 (Monthly) Within 20 days of next month
Composition Supplier GSTR- 4 (Quarterly) Within 18 days after end of Quarter
Person deducting Tax (GST)
at Source
GSTR- 7 (for month in
which deduction made)
Within 10 days of the next month
Non-Resident Taxable
person
GSTR- 5 (Monthly) Within 20 days after end of month or,
Within 7 days after last day of registration
Page 4


What are the Payments to be made 
Under GST Law?
CGST
SGST/ 
UTGST
IGST
CERTAIN 
OTHER 
PAYMENTS 
TDS/ 
TCS
Interest
Penalty
?Fees
As per Section 39(7) of CGST Act, 2017, every registered person shall pay to the government the
tax due as per his return not later than the last date on which return is to be furnished.
Accordingly following shall be the date of payment: -
What is the Due date for Payment of GST
Type of Registered person Return to be filed Due Date of return and payment
Normal Taxable person GSTR-3 (Monthly) Within 20 days of next month
Composition Supplier GSTR- 4 (Quarterly) Within 18 days after end of Quarter
Person deducting Tax (GST)
at Source
GSTR- 7 (for month in
which deduction made)
Within 10 days of the next month
Non-Resident Taxable
person
GSTR- 5 (Monthly) Within 20 days after end of month or,
Within 7 days after last day of registration
How will the amount of Tax be deposited?
?Any person or a person on his behalf, shall
? Generate a challan, in FORM GST PMT-06
? On the Common Portal (gst.gov.in) and
? Enter the details of the amount to be deposited by him towards Tax, Interest,
Penalty, Fee or any other amount.
? The said challan (PMT-06 )shall be valid for 15 days
What are the modes through which deposit can be made?
?Payment Due as per challan (PMT–06) shall be deposited in the either of the following
manner, that is :-
? Internet Banking;
? Credit Card or Debit Card;
? NeFT or RTGS;
? Over the Counter payment (OTC) through authorized banks for deposits up to
`10,000/- per challan per tax period, by cash, cheque or demand draft
How to Pay Tax & Other Amounts
Page 5


What are the Payments to be made 
Under GST Law?
CGST
SGST/ 
UTGST
IGST
CERTAIN 
OTHER 
PAYMENTS 
TDS/ 
TCS
Interest
Penalty
?Fees
As per Section 39(7) of CGST Act, 2017, every registered person shall pay to the government the
tax due as per his return not later than the last date on which return is to be furnished.
Accordingly following shall be the date of payment: -
What is the Due date for Payment of GST
Type of Registered person Return to be filed Due Date of return and payment
Normal Taxable person GSTR-3 (Monthly) Within 20 days of next month
Composition Supplier GSTR- 4 (Quarterly) Within 18 days after end of Quarter
Person deducting Tax (GST)
at Source
GSTR- 7 (for month in
which deduction made)
Within 10 days of the next month
Non-Resident Taxable
person
GSTR- 5 (Monthly) Within 20 days after end of month or,
Within 7 days after last day of registration
How will the amount of Tax be deposited?
?Any person or a person on his behalf, shall
? Generate a challan, in FORM GST PMT-06
? On the Common Portal (gst.gov.in) and
? Enter the details of the amount to be deposited by him towards Tax, Interest,
Penalty, Fee or any other amount.
? The said challan (PMT-06 )shall be valid for 15 days
What are the modes through which deposit can be made?
?Payment Due as per challan (PMT–06) shall be deposited in the either of the following
manner, that is :-
? Internet Banking;
? Credit Card or Debit Card;
? NeFT or RTGS;
? Over the Counter payment (OTC) through authorized banks for deposits up to
`10,000/- per challan per tax period, by cash, cheque or demand draft
How to Pay Tax & Other Amounts
? Where the payment is made by way of NeFT or RTGS mode from any bank, then :-
? A mandate form shall be generated along with the challan,
? The mandate form shall be generated at Common portal (gst.gov.in) and
? The mandate form shall be submitted to the bank from where the payment is to be
made.
? The said mandate form shall be valid for a period of 15 days from the date of
generation of challan.
? On successful payment to the concerned government account a Challan Identification 
Number (CIN) will be generated and the same shall be indicated in the challan.
? Where the bank account of person making payment is debited but no CIN is generated
or generated but not communicated to the Common Portal,
?The said person may represent electronically in FORM GST PMT-07 through the
Common Portal to the Bank or electronic gateway through which the deposit was
initiated.
Deposition of Tax & Other Amounts