The GST payment due date for general taxpayers is the 20th day of the next month following the tax period. For composition scheme taxpayers, the due date is the 18th day of the next month of the quarter. Non-resident taxpayers have a due date on the 13th day of the next month. Interest at 18% per annum is charged on late payments from the day after the due date. For example, taxes for a month need to be paid by the 20th of the following month for regular taxpayers to avoid penalties.
