PMT-06: GST Tax Payment for Feb 2025 (Due Date – 25th March)

Under the Goods and Services Tax (GST) system, businesses need to comply with various tax payment and return filing regulations. For taxpayers who have opted for the QRMP (Quarterly Return Monthly Payment) Scheme, the PMT-06 challan plays a crucial role in ensuring that taxes are deposited on time, even though GSTR-3B is filed quarterly.

The due date for February 2025’s tax payment through PMT-06 is 25th March 2025. Timely payment is essential to avoid interest, penalties, and compliance issues.

This article provides a detailed explanation of PMT-06, including its purpose, usage, calculation methods, and step-by-step payment process.

What is PMT-06?

PMT-06 is an official challan for GST payments, enabling taxpayers to deposit tax, interest, late fees, or penalties under the GST law. It is specifically required for businesses that have opted for the QRMP scheme, which allows them to file GSTR-3B quarterly but pay tax monthly.

Key Features of PMT-06:

✅ Mandatory for QRMP scheme taxpayers.
✅ Used for tax deposits on a monthly basis.
✅ The tax paid is credited to the electronic cash ledger.
✅ It must be paid by the 25th of the following month.
✅ Applicable for tax, interest, penalties, and late fees.

For February 2025, PMT-06 must be paid by 25th March 2025.

Who Needs to Pay GST Using PMT-06?

PMT-06 is applicable to businesses that have opted for the QRMP (Quarterly Return Monthly Payment) scheme, which is available for:

✔️ Taxpayers with an annual turnover of up to ₹5 crores.
✔️ Businesses that have chosen quarterly GSTR-3B filing instead of monthly.
✔️ Those who need to deposit GST monthly using the challan.

The QRMP scheme simplifies compliance for small businesses, but monthly tax payments through PMT-06 remain compulsory.

How to Calculate GST Payment in PMT-06?

Taxpayers can calculate their GST liability using either of the two available methods:

1️⃣ Fixed Sum Method (FSM) – Auto-calculated tax payment

✔️ The system auto-generates a pre-filled tax amount.
✔️ The tax payable is 35% of the tax paid in the last quarter (for normal taxpayers).
✔️ If GSTR-3B for the previous quarter was ‘Nil’, the tax amount under FSM will also be Nil.
✔️ Ideal for businesses with consistent turnover and sales trends.

2️⃣ Self-Assessment Method (SAM) – Manual tax calculation

✔️ Taxpayers calculate tax based on actual sales and ITC (input tax credit).
✔️ Suitable for businesses with fluctuating turnover.
✔️ Requires reconciliation of tax liability before payment.

Which Method Should You Choose?

✅ FSM is best for businesses with stable revenue, as it simplifies payment.
✅ SAM is recommended for businesses with irregular sales and ITC claims.

How to Pay GST Using PMT-06? (Step-by-Step Guide)

Here’s a simple guide to generating and paying PMT-06 through the GST portal:

📌 Step 1: Log in to the GST Portal

➡️ Visit www.gst.gov.in and log in with your credentials.

📌 Step 2: Navigate to ‘Create Challan’

➡️ Go to ‘Services’ → ‘Payments’ → ‘Create Challan’.

📌 Step 3: Enter the Payment Amount

➡️ Choose the tax calculation method: Fixed Sum (FSM) or Self-Assessment (SAM).
➡️ Enter the correct tax amount under CGST, SGST, IGST, and cess fields.

📌 Step 4: Select Payment Mode

➡️ Choose from the following payment options:
✔️ Net Banking
✔️ NEFT/RTGS
✔️ Over-the-Counter (OTC) at authorized banks

📌 Step 5: Generate Challan & Complete Payment

➡️ Click ‘Generate Challan’ and proceed with payment.
➡️ After successful payment, you will receive a Challan Identification Number (CIN).

🚀 The paid amount is credited to the Electronic Cash Ledger, which is later adjusted while filing GSTR-3B.

What Happens If PMT-06 is Not Paid on Time?

⚠️ Interest Charges: A delay results in 18% interest per annum on the outstanding tax amount.
⚠️ Late Fees: Additional charges apply when filing GSTR-3B.
⚠️ Compliance Issues: Non-payment may lead to penalties and future legal consequences.

To avoid unnecessary financial burdens, always pay PMT-06 before the deadline!

Important Points to Remember

🔹 PMT-06 is mandatory for QRMP taxpayers.
🔹 Due date for February 2025’s tax payment is 25th March 2025.
🔹 FSM (Fixed Sum) and SAM (Self-Assessment) methods are available for tax calculation.
🔹 Timely payment prevents interest, penalties, and compliance issues.

Conclusion

For businesses under the QRMP scheme, PMT-06 is a crucial requirement to ensure GST compliance. Timely deposits help avoid penalties and keep business operations smooth. If you are unsure about tax calculations, choosing the right method, or need professional assistance, consult with an expert to stay compliant.

💡 Need help with GST payments, compliance, or QRMP filings?

Let’s keep your business GST compliant & penalty-free! 🚀

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