GST is generally due one month after the end of your reporting period (monthly, quarterly, or annually), usually by the last day of the following month. Key ways to know your due date include checking your CRA My Business Account, reviewing your IRAS acknowledgement page, or using accounting software to track deadlines.
Access the https://www.gst.gov.in/ URL. The GST Home page is displayed. Click the Services > Payments > Track Payment Status option.
GST payment is to be made when the GSTR 3 is filed i.e by 20th of the next month.
Login to the GST Portal with valid credentials.
Depending on your GST turnover and other eligibility requirements, you report and pay GST monthly, quarterly or annually (your GST reporting cycle). If you report and pay GST quarterly and your GST turnover is less than $10 million, you may be able to elect to pay by the GST instalments method.
You can sign in to your CRA account to view:
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 registered person is required to file monthly return in GSTR-3 on or before the twentieth day of the month succeeding such calendar month or part thereof.
Interest on Late Payment of GST:
If the taxpayer is unable to pay GST on time due to some reason, an interest is charged on the GST payment. An interest on late payment of GST is of 18% per annum and will be charged for the days after the due date.
When your GST/HST credit is paid. You will get your annual GST/HST credit, which was calculated using information from your 2024 tax return, in four payments. The CRA will make these payments on the 5th day of July and October 2025, and of January and April 2026.
When to register for GST. If you've started a new business, you should register if you expect your GST turnover to reach $75,000 in the first year. You have to register for GST within 21 days of becoming aware that your GST turnover will go over the threshold.
Manual > Searching BoE (Bill of Entry) Details
Both GST returns and payment are due one month after the end of the accounting period covered by the return. If you are on GIRO plan for GST payment, GIRO deductions are on the 15th day of the month after the payment due date.
Access the https://www.gst.gov.in/ URL. The GST Home page is displayed. Click the Services > Registration > Track Application Status option.
Your GST return is due by the 28th of the month after the end of your taxable period. For example, the GST return for the taxable period ending 31 May is due by 28 June.
Interest, currently 8.96% p.a. calculated on a daily rate, will be added to the overdue amount. Where you cannot pay the overdue amount, the ATO will discuss a payment plan and whether the debts can be waived if there is financial hardship.
If a company's fiscal year-end is December 31 and they did have income for tax purposes that year, their payment deadline is April 30 and their filing deadline would be June 15. If a company's fiscal year-end is August 31, their payment and filing deadline would be November 30, whether or not they had taxable income.
Penalties for a late GST return
GST returns are due every two months or six months, depending on the option you chose when you registered. You'll be charged a penalty for late filing – $50 if you're on the payments basis; $250 if you're on the hybrid or invoice basis.
The dashboard will display whether your return type is monthly or quarterly, depending on your aggregate turnover. Businesses with turnover above ₹5 crore must file monthly returns, while those below ₹5 crore can opt for quarterly GST return filing.
For regular taxpayers with an annual turnover exceeding ₹5 crore who file returns monthly, GST payments are due by the 20th of each month.
How to make the payment post-login on the GST Portal after generating the challan?
Step 1- Login to the GST portal. Step 2- Click on the 'Services' tab > 'Payments' section > 'Challan History' option. Step 3- Search by CPIN or by date. The list of challans and payment status gets displayed.
The normal method for GST is subtracting the amount you paid on purchases (aka ITCs) from what you collected on your sales. This is the amount you must remit to CRA or if you paid more GST on your purchases than you collected on sales, CRA will send you a refund.
Goods and services tax / harmonized sales tax ( GST / HST ) credit