Under central excise laws, return for small scale industries (SSI) is filed on a quarterly basis on or before 10th of the following month succeeding the relevant quarter. Similarly, payment of tax is also to be made on or before 5th of the month succeeding the relevant quarter. For eg: If return is to be filed for II Quarter i.e. Jul-Sept period, tax amount needs to be paid maximum by 5th of October and return needs to be filed by 10th of October.
For IV Quarter i.e. Jan-Mar period, tax amount is required to be paid by 31st March itself.