GST Due Date Reminder – PMT-06 Challan Payment for August 2025

For taxpayers under the GST regime, timely compliance is crucial to avoid unnecessary penalties and maintain smooth business operations. One such compliance requirement under the QRMP Scheme is the filing and payment of PMT-06 challan. With the due date for August 2025 fast approaching, it’s important to understand what PMT-06 is, who should pay it, and why timely compliance matters.

📌 What is PMT-06 Challan?

The PMT-06 challan is an electronic challan used for depositing tax under the GST system. It is a payment instrument generated on the GST portal through the Form GST PMT-06 for paying tax, interest, penalty, fees, or any other amount under GST.

Under the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme, registered taxpayers are required to pay tax every month but file returns once a quarter. The PMT-06 challan facilitates this monthly tax payment.

📅 Due Date for PMT-06 (August 2025)

  • Due Date: 25th September 2025

  • Period Covered: August 2025 (second month of Q2 FY 2025-26)

  • Applicability: Taxpayers registered under the QRMP Scheme

This means that if you are filing GSTR-3B quarterly under QRMP, you must ensure PMT-06 challan payment by 25th September 2025.

✅ Who Needs to Pay PMT-06?

PMT-06 challan payment applies to taxpayers who have opted for the QRMP scheme, i.e., small taxpayers with:

  • Turnover up to ₹5 crore in the previous financial year, and

  • Opted to file GSTR-3B quarterly instead of monthly.

However, even under the QRMP scheme, they must pay taxes every month using PMT-06.

🔎 Methods of Payment Under PMT-06

Taxpayers under QRMP have two options for monthly payment of tax:

1. Fixed Sum Method (FSM)

  • A pre-filled challan is generated by the GST portal.

  • The taxpayer pays 35% of the tax paid in cash in the previous quarter (if GSTR-3B was filed quarterly), OR 100% of the tax paid in cash in the previous month (if GSTR-3B was filed monthly).

  • This is the simplest method and requires less calculation.

2. Self-Assessment Method (SAM)

  • The taxpayer calculates actual tax liability for the month considering outward supplies, inward supplies, ITC available, etc.

  • Payment is made for the exact liability.

  • Useful for businesses with fluctuating turnover or ITC.

👉 Either of the methods can be chosen, depending on business requirements.

⚠️ Consequences of Missing the Due Date

Failure to pay PMT-06 challan on time can result in:

  1. Interest

    • 18% per annum on the outstanding tax liability.

  2. Late Fee

    • Applicable when the quarterly GSTR-3B is filed late due to insufficient payment.

  3. Penalty & Blocking of E-Way Bill

    • Continuous non-compliance may result in penalties and restriction on generating e-way bills.

Timely payment helps maintain a good compliance rating and avoids financial burden.

📊 Example for Better Understanding

Let’s assume:

  • A business under QRMP scheme has a monthly tax liability of ₹50,000 for August 2025.

  • Using Fixed Sum Method, the taxpayer simply pays 35% of the previous quarter’s tax liability (say ₹45,000).

  • Using Self-Assessment Method, the taxpayer calculates actual liability of ₹50,000 and pays accordingly.

If the taxpayer delays payment until 10th October 2025, interest at 18% per annum will be charged on ₹50,000 for 15 days (~₹370).

📝 Steps to Pay PMT-06 Challan

  1. Log in to the GST portal (www.gst.gov.in).

  2. Navigate to: Services → Payments → Create Challan.

  3. Select PMT-06 and fill in details (tax, interest, late fee, penalty if any).

  4. Choose payment mode: Net Banking, NEFT/RTGS, Credit/Debit Card, or OTC (for limited amounts).

  5. Generate challan and complete payment.

  6. Download receipt for records.

🔑 Compliance Tips

  • Always reconcile books of accounts with GST portal before paying.

  • Use the Self-Assessment Method if your sales vary significantly each month.

  • Maintain sufficient balance in your electronic cash ledger to avoid last-minute hassles.

  • Set up internal reminders to ensure you never miss the 25th of every month.

  • Consult a professional tax advisor for accurate calculations.

📌 Conclusion

The PMT-06 challan is a vital compliance requirement for taxpayers under the QRMP scheme. With the due date for August 2025 set as 25th September 2025, taxpayers must ensure timely payment to avoid penalties, interest, and compliance issues.

By understanding the methods of payment, consequences of delay, and practical steps, businesses can stay fully compliant and stress-free.

📞 Contact us today for expert GST compliance support:
+91 7305701454
📧 auditsiva2@gmail.com
🌐 www.taxlaservices.com

#BestAuditorInTamilnadu #GSTFilingInKodungaiyur #PMT06 #TaxConsultant #GSTCompliance #TaxlaServices



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