PMT-06 Due Date

Paying tax monthly, filing quarterly

QRMP lets eligible taxpayers file GSTR-1 and GSTR-3B once a quarter, but tax still needs to reach the government monthly — that's what PMT-06 does. It's a simple payment challan, not a return, used in the first two months of each quarter to deposit an estimated tax amount (commonly a fixed percentage of the prior quarter's cash-ledger payment, or based on actual liability, depending on the method chosen).

PMT-06 is due by the 25th of the month following the payment month — so for a quarter running April to June, PMT-06 payments are due 25 May (for April) and 25 June (for May), with the actual quarterly liability finally reconciled when GSTR-3B is filed for the full quarter by the applicable state-category deadline.

Choosing between the two estimation methods

QRMP taxpayers can calculate their PMT-06 payment using either the fixed-sum method (typically 35% of the prior quarter's cash-ledger tax payment, pre-filled by the portal) or the self-assessment method (computing actual liability for the month based on real sales and available ITC). The fixed-sum method is simpler and avoids interest exposure on genuine estimation errors, while self-assessment suits businesses whose monthly activity varies significantly enough that a flat percentage would consistently over- or under-collect relative to the real liability.