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Upcoming Deadline: PMT-06 is a challan used for making payment of tax, interest, late fee and penalty under the GST law by taxpayers who have opted for the quarterly filing of GSTR-3B under the QRMP scheme — Due 25 Jun 2026
NEHA K ARORA & CO
20 Jun 2026
2 min read
GST PMT-06 Payment Deadline for QRMP Taxpayers is June 25, 2026
The crucial tax deadline for small businesses under the GST Quarterly Return Monthly Payment (QRMP) scheme is fast approaching.
Taxpayers must deposit their monthly GST liability for May 2026 using Form GST PMT-06 on or before June 25, 2026. Missing this timeline will trigger immediate interest penalties, making prompt action vital for cash flow management.
🔍 What is Form PMT-06?
Form PMT-06 is an online challan generated on the GST portal. It allows taxpayers who file their GSTR-3B returns quarterly to deposit their actual tax liabilities, interest, late fees, or penalties on a monthly basis. Even though your comprehensive returns are submitted every three months, the tax payment must still happen every single month.
⚙️ Who Needs to File by June 25?
This deadline applies strictly to businesses that meet the following criteria:
- Registered under the QRMP Scheme.
- Submitting tax payments for the second month of the current quarter (May 2026).
- Total aggregate turnover is up to ₹5 Crores in the preceding financial year.
📊 How to Calculate Your Payment Amount
Taxpayers can choose between two approved methods to calculate and deposit their tax by June 25:
- Fixed Sum Method (35% Challan): The GST portal automatically generates a pre-filled challan equal to 35% of the net tax paid in cash during the previous quarter. This is the fastest, error-free method to avoid interest penalties.
- Self-Assessment Method: You manually calculate your actual tax liability for May 2026 after factoring in outward supplies, inward supplies, and available Input Tax Credit (ITC).
⚠️ What Happens If You Miss the Deadline?
- Interest Accrual: A 18% per annum interest rate is levied on the unpaid tax amount calculated from June 26 until the date of actual payment.
- No Penalty for Zero Liability: If your electronic cash ledger or credit ledger has sufficient balance to cover the month's tax, or if you have a Nil tax liability for May, you do not need to generate a PMT-06 challan.
📋 Simple Compliance Checklist
- Log into the official GST Portal.
- Navigate to Services > Payments > Create Challan.
- Select Monthly Payment for Quarterly Return and choose the correct financial period.
- Complete the payment securely via Net Banking, NEFT, or UPI before the June 25 cutoff.
Have Questions? We're Here to Help
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