PMT-06 Challan under GST: A Guide for QRMP Taxpayers

The PMT-06 challan plays a crucial role in GST compliance for taxpayers opting for the QRMP scheme. It enables timely payment of tax liabilities even when returns are filed quarterly.

What is PMT-06?

PMT-06 is an electronic challan used for depositing:

• GST tax liability

  Need help with this? Talk to RAVNEET SINGH & CO. →

• Interest on delayed payment

• Late fees

• Penalties

  Need help with this? Talk to RAVNEET SINGH & CO. →

It is primarily used by taxpayers who file GSTR-3B quarterly under the QRMP (Quarterly Return Monthly Payment) scheme.

Who Should Use PMT-06?

Taxpayers registered under GST with:

• Turnover up to ₹5 crore

  Need help with this? Talk to RAVNEET SINGH & CO. →

• Opted for QRMP scheme

Such taxpayers must make monthly tax payments using PMT-06, even though returns are filed quarterly.

Key Features

• Payment due by 25th of the following month

• Two methods available:

  • Fixed Sum Method (35% of previous tax liability)

  • Self-Assessment Method (actual liability calculation)

• Helps avoid interest and late fees

• Generated and paid through the GST portal

Legal Backing

• Rule 61A of the CGST Rules, 2017 (QRMP Scheme)

• Section 39 of the CGST Act, 2017 (Return filing)

• CBIC Notification No. 82/2020 – Central Tax dated 10.11.2020

Conclusion

Timely payment through PMT-06 ensures smooth compliance and avoids penalties under GST law. Businesses should carefully track monthly liabilities even under quarterly filing.

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