PMT-06highCBIC (GST)
PMT-06 — Monthly Tax Payment under QRMP
Monthly tax deposit for the first two months of a quarter under the QRMP scheme, by the 25th of the following month.
- Due
- 25th of the following month
- Frequency
- Monthly
- If it lapses
- Interest at 18% p.a. on tax deposited late
- Statutory reference
- Rule 61A, CGST Rules 2017
Who has to file it
Every one of these has to hold before PMT-06 binds an entity:
- GST registered
- QRMP (quarterly) GST scheme
- Filed on:
- GST Portal (gst.gov.in)
- Usually owned by:
- Accountant
- Typical effort:
- 1 hour
Common questions
- When is PMT-06 due?
- 25th of the following month. It falls due every month.
- Who has to file PMT-06?
- It applies to GST registered and QRMP (quarterly) GST scheme.
- What is the penalty for filing PMT-06 late?
- Interest at 18% p.a. on tax deposited late
- Where is PMT-06 filed?
- GST Portal (gst.gov.in).
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.