Dated:- 24-7-2017 – 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 registe
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