New GST Returns - FORM PMT-08

Taxpayers who file normal monthly return FORM GST RET-1 make
payment of taxes while filing their return due before the 20th of the month
following every return period. Smaller taxpayers file quarterly returns
FORM GST RET-1, Sahaj, or
Sugam and pay taxes at the time of filing their quarterly
return. In addition, such taxpayer shall pay self-assessed tax (without any
accompanying return) using FORM GST PMT-08 during the first
two months of every quarter.