GST compliance aims to simplify taxation, yet certain procedural requirements require clear understanding. One such important component is Form GST PMT 06. If you are registered under the (QRMP Scheme) Quarterly Return Monthly Payment Scheme, understanding PMT 06 is essential to ensure timely tax payment and avoid interest liability.This blog explains everything you need to know about PMT 06 in a structured and practical manner.

  • What is Form GST PMT 06
Form GST PMT 06 is a payment challan used to deposit GST liability with the Government.
It is primarily used by taxpayers who opt for the QRMP scheme, where returns are filed quarterly but tax is required to be paid monthly.
In simple terms
PMT 06 is not a return. It is a challan for making GST payments.

  • Who is Required to Use PMT 06

PMT 06 is mainly applicable to
• Taxpayers registered under the QRMP scheme
• Businesses having turnover up to ₹5 crores who opted for quarterly return filing
• Taxpayers making payment of tax, interest, penalty, or late fees through the GST portal

  • Why is PMT 06 Required under QRMP

Under the QRMP scheme
• GSTR 1 and GSTR 3B are filed quarterly
• However tax must be paid every month
To facilitate this monthly tax payment, the GST portal provides Form PMT 06.
Even though return filing is quarterly, tax payment obligation remains monthly

  • Due Date for PMT 06 Payment

For QRMP taxpayers
• Payment for Month 1 of the quarter is due by 25th of the next month
• Payment for Month 2 of the quarter is due by 25th of the next month

Example for April to June quarter
• April tax due by 25th May
• May tax due by 25th June

Delay in payment attracts interest at 18 percent per annum

  • Methods of Payment under PMT 06

Taxpayers can choose between two methods:

Fixed Sum Method

• Pay 35 percent of the tax paid in cash in the previous quarter
• System auto generates the challan amount
• Suitable for businesses with stable turnover

Self Assessment Method

• Calculate actual tax liability after adjusting Input Tax Credit
• Enter tax amount manually
• Suitable for businesses with fluctuating sales
Any excess or shortfall is adjusted while filing quarterly GSTR 3B.

PARTICULARS
FIXED SUM METHOD
SELF ASSESSMENT METHOD
Basis of Calculation 35 percent of tax paid in cash in previous quarter Actual tax liability after adjusting Input Tax Credit
Calculation Type Auto calculated by GST portal Manually calculated by taxpayer
Suitable For Businesses with stable turnover Businesses with fluctuating turnover
Risk of Short Payment Low if turnover remains stable Depends on accuracy of self calculation
Final Adjustment Adjusted in quarterly GSTR 3B Adjusted in quarterly GSTR 3B
  • Step by Step Process to Generate PMT 06

1 Login to the GST portal
2 Navigate to Services then Payments then Create Challan
3 Select Monthly Payment for Quarterly Return
4 Choose Fixed Sum Method or Self Assessment Method
5 Generate challan and make payment
6 Obtain Challan Identification Number CIN
7 Amount reflects in Electronic Cash Ledger

  • How PMT 06 Connects with GSTR 3B

The amount paid through PMT 06 is credited to the Electronic Cash Ledger.
While filing quarterly GSTR 3B, the amount is adjusted against actual tax liability.
Any balance remaining can be used for future GST payments.

  • Important Points to Remember

• PMT 06 is a payment challan and not a return
• Applicable mainly for QRMP taxpayers
• Due date is 25th of the succeeding month
• Interest applies on delayed payment
• Amount paid is adjustable in quarterly GSTR 3B

CONCLUSION

Form GST PMT 06 plays a crucial role in GST compliance for QRMP taxpayers. It ensures that even though returns are filed quarterly, tax liability is discharged on a monthly basis.
Understanding PMT 06, its purpose, due dates, and payment methods helps businesses avoid interest liability and maintain smooth GST compliance.
At Tax O Smart, we assist businesses in managing GST payments, QRMP compliance, return filing, and overall tax planning with accuracy and efficiency. Proper guidance and timely action can help you stay compliant and stress free throughout the financial year.

DISCLAIMER

The information contained in this document is prepared by R.J. Soni & Associates and TaxOSmart LLP (hereinafter referred to as RJSA) for information purpose only. It does not constitute any legal advice or tax advice. In no way, this document should be treated as a marketing material or efforts to solicit a client. While we have made every attempt to ensure that the information contained in this document is true, RJSA, its partners and/or any of its employees make no claims / guarantee about its accuracy, completeness, or up-to-date character, or warranty, express or implied, including the warranty of opinions expressed for a particular purpose, or assume any liability or responsibility for the accuracy, completeness, or usefulness of any information available from this document.