S No | Mode of Payment | Applicable to | Due Date for the month | |
---|---|---|---|---|
April to Feb | March | |||
1 | e-Payment | All Units paying /paid duty of Rs.1 lakhs and above annually | 6 th of succeeding month | 31st of March |
2 | Physical Payment | All Units except above | 5th of succeeding month | 31st of March |