PMT-06 Challan under GST: Payment Requirement for QRMP Scheme Taxpayers

The PMT-06 challan plays a crucial role in GST compliance for taxpayers registered under the QRMP (Quarterly Return Monthly Payment) scheme. It ensures timely tax payments even when returns are filed quarterly.

What is PMT-06 Challan?

PMT-06 is a payment challan used to deposit:

• GST liability (output tax)

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• Interest on delayed payments

• Late fees

• Penalties (if applicable)

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It is mandatory for taxpayers who file GSTR-3B quarterly but are required to make monthly tax payments.

Who Should Use PMT-06?

Taxpayers opting for the QRMP scheme must use PMT-06 if:

• Their aggregate turnover is up to ₹5 crore

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• They file GSTR-3B quarterly

• They need to pay tax on a monthly basis

Payment Methods under QRMP

Taxpayers can choose either of the following methods:

1. Fixed Sum Method (FSM)

   • Pay 35% of the previous quarter’s tax liability

   • Simple and time-saving

2. Self-Assessment Method (SAM)

   • Pay actual tax based on monthly transactions

   • Suitable for fluctuating businesses

Due Date for PMT-06

• 25th of the succeeding month

• Example: Tax for April must be paid by 25th May

Legal Reference

• Rule 61A of CGST Rules, 2017 – QRMP Scheme framework

• Section 39 of CGST Act, 2017 – Return filing provisions

• CBIC Notification No. 82/2020 – Introduction of QRMP Scheme

Conclusion

Timely payment through PMT-06 helps avoid interest and penalties while ensuring smooth GST compliance. Businesses should choose the appropriate method based on their cash flow and transaction volume.

For expert guidance on this topic, contact your tax professional today.