Caro 2016 statutory due

hi
my doubt is in Caro statutory due point we need to write statutory dues for more than 6 month

my doubts is 6 months from when
a. statutory due amount not paid to gov for moe that 6 months eg. April 19 gst upto mar 20 I didn't deposited i.e., more than 6 months or
b. payable as on balance sheet date more that 6 montsh
Replies (2)
Quick Summary
This discussion clarifies the application of CARO 2016's clause regarding statutory dues in arrears for over six months. The consensus is that the six-month period starts from the date the statutory amount became payable to the government, not from the balance sheet date. This means if dues for a period exceeding six months from their original payable date remain unpaid as of the financial year-end, it falls under the CARO 2016 reporting requirement.

For that respective months the amount is due to govt.
Point a. will be applicable

Following is the language of CARO 2016.

statutory dues were in arrears, as at March 31, 20XX for a period of more than six months from the date they became payable.

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