Businesses registered under GST and opting for the QRMP (Quarterly Return Monthly Payment) scheme must make monthly tax payments even though they file GSTR-3B quarterly. This payment is made using Form PMT-06, which ensures that tax liability is deposited on time.

What is PMT-06 under GST?

PMT-06 is a GST challan used by taxpayers to deposit the following liabilities during a quarter:

GST Tax payable

Interest on delayed payment

Late fees

Penalties under GST law

Taxpayers registered under the QRMP scheme must use PMT-06 to make tax payments for the first two months of every quarter.

Who Needs to File PMT-06?

PMT-06 payment applies to taxpayers who:

Have opted for the QRMP scheme

File GSTR-3B quarterly

Have an annual turnover up to ₹5 crore

Such taxpayers must deposit tax monthly using PMT-06, even though the return is filed quarterly.

Due Date for PMT-06 Payment

The due date is the 25th of the following month.

For example:

April liability → Payment by 25 May

May liability → Payment by 25 June

The final adjustment of tax liability is done while filing the quarterly GSTR-3B return.

Methods to Calculate PMT-06 Payment

Taxpayers can choose either of the following methods:

Fixed Sum Method (35% Challan)

Pay 35% of the tax paid in the previous quarter.

Self-Assessment Method

Calculate actual liability after considering ITC and outward supplies.

Legal Basis and Official References

The PMT-06 payment mechanism is governed by GST provisions including:

Rule 61A of the CGST Rules, 2017 – Introduction of the QRMP scheme

CBIC Notification No. 82/2020 – Central Tax dated 10 November 2020

CBIC Circular No. 143/13/2020-GST – Clarifications on QRMP scheme implementation

Conclusion

The PMT-06 challan plays a crucial role in ensuring timely tax payments for businesses using the QRMP scheme. Proper compliance helps taxpayers avoid interest, penalties, and compliance notices.

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