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.