What is Form GST PMT-06?
It’s a challan (payment form) that allows taxpayers to pay GST, interest, late fees, or penalties. It’s available online on the GST portal and is useful for both regular taxpayers and those under the QRMP scheme.
Why is PMT-06 important for taxpayers under the QRMP scheme?
Under QRMP, returns are filed quarterly but tax must be paid monthly. PMT-06 helps such taxpayers pay the tax for the first two months of the quarter.
What are the benefits of using Form PMT-06?
Benefits of using Form PMT-06 are as follows:
· Online payment reflects instantly in your cash ledger
· One challan replaces the need for multiple forms
· No queues—payment can be made from home
· Unlimited challans can be generated in a day
· Even GST Practitioners can make payments for clients
Who can generate Form PMT-06?
Any registered GST taxpayer—regular, casual, or non-resident—can generate PMT-06 to pay tax, interest, or other dues.
How long is the challan valid?
Once you generate the challan, it must be paid within 15 days. Under QRMP, tax should be paid by the 25th of the following month.
How can payments be made using PMT-06?
You can pay through:
· Internet banking
· Credit/Debit card
· NEFT/RTGS
· Over-the-counter (up to ₹10,000 per challan)
If you're not registered under GST, you’ll need a temporary ID from the portal to pay.
What information is included in Form PMT-06?
· Auto-generated reference numbers (CPIN/CIN)
· Your GSTIN and name
· Tax details (CGST, SGST, IGST, Cess)
· Type of payment (tax, interest, penalty, etc.)
· Your bank and payment details
How do I pay using PMT-06 on the GST portal?
1. Log in to the GST portal
2. Go to Services → Payments → Create Challan
3. Choose reason (QRMP or regular payment)
4. Enter the amount
5. Generate the challan (you'll get a CPIN)
6. Make the payment using any mode
7. Once paid, your bank gives a CIN
8. This payment is reflected in your Electronic Cash Ledger
What if CIN is not generated after payment?
The GST portal will notify the bank and inform you. You can also file a complaint if required.