Tax Dates

01 Dates for payment of provisional tax and terminal tax

Month of Balance Date

Month A B C D E F G H
Oct 28-jan 28-Mar 8-May 28-Jul 28-Sep 28-Nov Sep Nov
Nov 28-Feb 7-May 28-Jun 28-Aug 28-Oct 15-Jan Oct Dec
Dec 28-Mar 28-May 28-Jul 28-Sep 28-Nov 28-Jan Nov Jan
Jan 7-May 28-Jun 28-Aug 28-Oct 15-jan 28-Feb Dec Feb
Feb 28-May 28-Jul 28-Sep 28-Nov 28-Jan 28-Mar Jan March
Mar 28-Jun 28-Aug 28-Oct 15-Jan 28-Feb 7-May Feb April
Apr 28-Jul 28-Sep 28-Nov 28-Jan 28-March 28-May Feb Apr
May 28-Aug 28-Oct 15-Jan 28-Feb 7-May 28-Jun Feb Apr
Jun 28-Sep 28-Nov 28-Jan 28-Mar 28-May 28-Jul Feb April
Jul 28-Oct 15-Jan 28-Feb 7-May 28-Jun 28-Aug Feb Apr
Aug 28-Nov 28-Jan 28-Mar 28-May 28-Jul 28-Sep Feb Apr
Sep 15-Jan 28-Feb 7-May 28-June 28-Aug 28-Oct Feb Apr

02 Provisional Tax

Columns B, D and F:

Taxpayer who pays provisional tax in 3 instalments, uses the standard or estimation option and files GST monthly or twice monthly

Columns A to F:

Taxpayer who uses the GST ratio 6 instalment basis

Columns C and F:

Taxpayer who files GST returns 6 monthly and who pays provisional tax in 2 instalments

03 Terminal Tax

Column G:

Terminal tax is due on the 7th day of these months.
However, if January is the month of balance date, terminal tax is due on the 15th day of January

Column H:

Terminal tax is due on the 7th day of these months if taxpayer is listed with a tax agent with a valid filing extension.
However, if January is the month of payment, terminal tax is due on the 15th day of January