GST PMT-06 Challan for QRMP Taxpayers – Monthly Tax Payment

Taxpayers registered under the Quarterly Return Monthly Payment (QRMP) Scheme are required to pay their GST liability for the first two months of each quarter through Form GST PMT-06. The payment facility helps eligible small taxpayers maintain monthly tax payments while filing GSTR-1 and GSTR-3B quarterly.

What is Form GST PMT-06?

Form GST PMT-06 is the challan prescribed under the GST payment rules for depositing tax, interest, penalty, late fee or any other amount payable under GST. The challan is used by QRMP taxpayers for making monthly tax payments during the first two months of a quarter. (CBIC GST)

The QRMP Scheme is generally available to taxpayers whose aggregate turnover is up to Rs. 5 crore in the current and preceding financial year and who have furnished their last due GSTR-3B return. (GST Tutorials)

When is PMT-06 Required?

For each quarter, the taxpayer has to make payment for:

• Month 1 of the quarter – through Form GST PMT-06

• Month 2 of the quarter – through Form GST PMT-06

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• Month 3 – tax liability is generally discharged while filing the quarterly GSTR-3B.

For the July–September 2026 quarter, the payment deadlines are generally:

• July 2026 tax payment – 25 August 2026

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• August 2026 tax payment – 25 September 2026

The GST Portal's QRMP guidance specifies the 25th of the succeeding month as the due date for PMT-06 payment, subject to any extension notified by the Government. (GST Tutorials)

Methods of Payment Under QRMP

QRMP taxpayers can use either of the following methods for the first two months:

1. Fixed Sum Method – 35% Challan

Under this method, the GST Portal generates a system-calculated PMT-06 challan.

The amount is generally:

• 35% of the tax paid from the electronic cash ledger in the preceding quarter's GSTR-3B, where the taxpayer was filing quarterly; or

• 100% of the tax paid from the electronic cash ledger for the last month of the immediately preceding quarter, where the taxpayer was filing monthly. (GST Tutorials)

1. Self-Assessment Method

The taxpayer may calculate the actual tax liability for the month after considering applicable input tax credit and pay the resulting amount through Form GST PMT-06. (GST Tutorials)

Important Compliance Points

• The 35% challan is available only to eligible taxpayers meeting the applicable conditions.

• Self-assessment payment can be used by quarterly taxpayers even where the fixed-sum option is not available.

• The taxpayer may choose the payment method independently for each of the first two months.

• No payment is required for a month where the relevant tax liability is nil or the available electronic cash/credit ledger balance is sufficient, subject to the applicable QRMP provisions. (GST Tutorials)

• The GST Portal generates the PMT-06 challan and the payment is credited to the electronic cash ledger maintained in Form GST PMT-05. (CBIC GST)

Interest and Late Payment

Where the fixed-sum method is used and the system-generated amount is deposited by the prescribed due date, the GST Portal guidance states that interest is not payable merely because the actual liability for that month is higher than the 35% amount deposited. (GST Tutorials)

For self-assessment payments, taxpayers should ensure that the actual monthly liability is paid by the due date to avoid applicable interest.

Conclusion

Form GST PMT-06 is an important monthly payment mechanism under the QRMP Scheme. Taxpayers should monitor their GST liability, available ITC and electronic cash ledger and ensure timely payment for the first two months of every quarter.

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

EXCERPT: GST PMT-06 enables QRMP taxpayers to make monthly GST payments for the first two months of each quarter. Know the due dates and payment methods.

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