PMT‑06 Challan under GST QRMP Scheme

Introduction

The Quarterly Return Monthly Payment (QRMP) scheme was introduced by the GST Council in its 42nd meeting (October 2020) and implemented via CBIC Notifications No. 81/2020 to 85/2020 dated 10 November 2020. It allows small taxpayers with turnover up to ₹5 crore to file GSTR‑3B quarterly while paying tax monthly using Form GST PMT‑06. Goods & Service Tax, CBIC, Government of India DCMSME

What is PMT‑06?

• Form GST PMT‑06 is a challan used to deposit tax, interest, late fee, or penalty into the Electronic Cash Ledger.
• It is mandatory for QRMP taxpayers to pay monthly liabilities for the first two months of each quarter.
• Even taxpayers with NIL liability may generate PMT‑06 if interest or penalty needs to be paid.

Due Dates

• Monthly taxpayers: Payment due by the 20th of the following month (along with GSTR‑3B).
• QRMP taxpayers: Payment due by the 25th of the month following the first and second months of the quarter.
• Challan validity: 15 days from generation.

Payment Methods under QRMP

Taxpayers can choose between two methods:

1.      Fixed Sum Method (35% Challan)

• System generates a pre‑filled challan based on the last filed return.
• Simplifies compliance for small taxpayers.

2.      Self‑Assessment Method

• Taxpayer calculates actual liability for the month.
• Ensures accurate payment aligned with business activity.

Steps to Generate and Pay PMT‑06

1. Login to GST portal → Services → Payments → Create Challan.
2. Select reason (Monthly Return / Quarterly Payment).
3. Enter liability under IGST, CGST, SGST/UTGST, Cess, Interest, Penalty, Fee.
4. Choose payment mode: Net banking, card, UPI, NEFT/RTGS, or over‑the‑counter.
5. Generate challan (CPIN).
6. Complete payment → CIN generated → Amount reflects in Electronic Cash Ledger.
7. Track payment status via GST portal

Importance of Timely Payment

• Ensures smooth filing of quarterly GSTR‑3B.
• Avoids interest and late fees under Section 50 of the CGST Act.
• Helps maintain compliance and reduces risk of notices.

Conclusion

PMT‑06 is a crucial compliance requirement for QRMP taxpayers. Timely payment ensures that liabilities are correctly reflected and discharged, supporting seamless quarterly return filing.