PMT-06 Due Date: GST Payment Under the QRMP Scheme

Taxpayers registered under the QRMP scheme are required to make GST payments monthly even though they file GSTR-3B quarterly. This monthly payment is made through Form GST PMT-06.

What is Form GST PMT-06?

Form GST PMT-06 is a challan used to deposit amounts into the taxpayer’s electronic cash ledger, including tax, interest, penalty, late fee and other amounts payable under GST.

For taxpayers under the Quarterly Return with Monthly Payment (QRMP) scheme, PMT-06 is specifically used to pay the tax due for the first two months of each quarter. Rule 61(3) of the CGST Rules prescribes this monthly payment mechanism.

Who Needs to Pay Through PMT-06?

The QRMP scheme is available to eligible taxpayers with aggregate turnover up to ₹5 crore, subject to the applicable conditions.

Under the scheme:

• GSTR-1 is filed quarterly.
• GSTR-3B is filed quarterly.
• GST payment is made monthly for the first two months of the quarter through PMT-06.
• The amount deposited is subsequently adjusted while filing the quarterly GSTR-3B.

PMT-06 Due Date

The GST payment through PMT-06 for each of the first two months of a quarter is generally due by the 25th day of the following month.

For example:

• July 2026 payment → 25 August 2026
• August 2026 payment → 25 September 2026
• September 2026 → No separate PMT-06 payment; the liability is accounted for while filing the quarterly return.

The September 2026 compliance calendar also lists 25 September 2026 as the PMT-06 payment due date for the relevant August 2026 period.

How is the Monthly Payment Calculated?

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

1. Fixed Sum Method

A system-generated PMT-06 challan is prepared based on the taxpayer's previous tax payment history. The commonly known “35% challan” is based on the prescribed calculation.

1. Self-Assessment Method

The taxpayer calculates the actual tax liability for the month after considering eligible input tax credit and pays the applicable amount through PMT-06.

GSTN's QRMP guidance confirms both payment methods and the 25th-of-the-following-month deadline.

Important Point for Taxpayers

PMT-06 is a payment challan, not a return. Filing the quarterly GSTR-3B is still mandatory for taxpayers under QRMP.

Taxpayers should therefore ensure that:

• PMT-06 payments are made within the prescribed time.
• The correct tax liability is considered.
• The payment is properly reflected in the electronic cash ledger.
• Quarterly GSTR-3B is filed separately within its applicable due date.

Conclusion

For QRMP taxpayers, monthly GST payment through PMT-06 is an important compliance requirement. With the 25 September 2026 deadline approaching for the August 2026 payment, eligible taxpayers should review their liability and complete the payment on time.