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