{"id":6421,"date":"2017-07-24T16:32:00","date_gmt":"2017-07-24T11:02:00","guid":{"rendered":""},"modified":"2017-07-24T16:32:00","modified_gmt":"2017-07-24T11:02:00","slug":"what-is-the-due-date-of-payment-of-tax-under-gst-what-is-the-due-date-for-payment-of-tax-gst-and-filing-of-return-in-case-of-person-opting-for-composition-scheme-u-s-10","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=6421","title":{"rendered":"What is the due date of payment of Tax under GST? What is the due date for payment of tax (GST) and filing of return in case of person opting for composition scheme u\/s 10?"},"content":{"rendered":"<p>What is the due date of payment of Tax under GST? What is the due date for payment of tax (GST) and filing of return in case of person opting for composition scheme u\/s 10?<br \/>Section 10 &#8211; Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017<br \/>GST<br \/>Act-Rules<br \/>Dated:- 24-7-2017<br \/>Section 10 &#8211; Composition levy.<br \/>\nSection 39 &#8211; Furnishing of returns.<br \/>\nSection 49 &#8211; Payment of tax, interest, penalty and other amounts.<br \/>\nRule 62 &#8211; Form and manner of submission of quarterly return by the composition supplier<br \/>\nTHE CENTRAL GOODS AND SERVICES TAX ACT, 2017<br \/>\nAs per the provisions of section 39(7),<br \/>\n (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 (<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/tmi_notes?id=297\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is the due date of payment of Tax under GST? What is the due date for payment of tax (GST) and filing of return in case of person opting for composition scheme u\/s 10?Section 10 &#8211; Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017GSTAct-RulesDated:- 24-7-2017Section 10 &#8211; Composition levy. Section 39 &#8211; &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=6421\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;What is the due date of payment of Tax under GST? What is the due date for payment of tax (GST) and filing of return in case of person opting for composition scheme u\/s 10?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6421","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6421","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6421"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6421\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}