Form GST PMT-06: the challan for depositing GST
PMT-06 is the GST payment challan, valid for 15 days. QRMP filers use it to pay monthly tax by the 25th for the first two months.
Short answer
Form GST PMT-06 is the challan used to deposit GST, interest, late fee, penalty and other amounts into the electronic cash ledger. It is generated on the GST portal, stays valid for 15 days, and can be paid by net banking, UPI, card, NEFT/RTGS or over the counter. QRMP taxpayers must use it to pay tax for the first two months of each quarter by the 25th.
- Due date
- 25th of next month for QRMP months 1 and 2
- Who uses
- Every GST registrant paying tax in cash
- Validity
- 15 days from generation
- Methods (QRMP)
- Fixed sum or self-assessment
- Interest
- 18% a year on tax paid late
- Portal
- gst.gov.in, Services, Payments
- Law
- Section 49, CGST Act; Rule 87
What is PMT-06 used for?
Every cash payment of GST goes through a PMT-06 challan. When you generate one, the portal assigns a Common Portal Identification Number (CPIN). Once the bank confirms payment, a Challan Identification Number (CIN) is created and the amount lands in your electronic cash ledger under the heads you chose: IGST, CGST, SGST or cess, each split into tax, interest, penalty, fee and others.
The cash ledger balance is then used when you file GSTR-3B, CMP-08, GSTR-7 or DRC-03. Paying a challan does not file a return; the liability is discharged only when the return or statement is filed and the ledger is debited.
How QRMP taxpayers use PMT-06
Taxpayers in the QRMP scheme file GSTR-3B quarterly but must pay tax monthly for the first two months of the quarter, by the 25th of the following month. They choose one of two methods for each month.
| Method | How it works | Interest |
|---|---|---|
| Fixed sum | Pay a system-computed amount: 35% of cash tax paid in the last quarter's GSTR-3B, or the cash tax of the last month if you filed monthly | None, if paid by the 25th, even if actual liability is higher |
| Self-assessment | Compute actual liability after considering ITC and pay the net amount | 18% on any shortfall paid late |
When can you skip the monthly payment?
No payment is needed for a month if the balance in your cash and credit ledgers covers the liability, or if there is no tax liability for that month. Under the fixed-sum method, no challan is needed where the computed amount is nil. The full quarterly liability is settled when the quarterly GSTR-3B is filed, after adjusting the monthly payments.
Payment modes and practical points
PMT-06 can be paid by net banking from authorised banks, credit or debit card, UPI, NEFT/RTGS through any bank using the mandate form, or over the counter at authorised banks for up to ₹10,000 per challan. The challan must be paid within its 15-day validity, or you generate a new one.
Payment made on the due date but credited later may be treated as late, so do not leave payment to the final hour. Wrong head errors, for example paying CGST instead of IGST, can be fixed by transferring between heads through Form PMT-09 rather than claiming a refund.
The challan can be generated before login too, by entering the GSTIN, but payment through login is easier to track. Saved challans and payment history are available under Services, Payments, Challan History.
Common errors and consequences
The most frequent mistakes are choosing the wrong tax head, paying under the wrong GSTIN, assuming the challan itself files a return, and missing the 25th under QRMP. A late or short payment attracts interest at 18% a year from the due date.
Excess cash balance can be used for future liabilities or claimed as a refund through RFD-01. Keep CINs with your monthly working papers; they are needed to trace payments if a ledger does not update. Refogo's partner professionals can manage monthly GST payments along with return filing.
Step by step
- 1Log in and open Create Challan
Go to Services, Payments, Create Challan on the GST portal.
- 2Choose the reason
QRMP filers select Monthly payment for quarterly taxpayer; others select Any other payment.
- 3Enter amounts by head
Fill tax, interest, fee or penalty under IGST, CGST, SGST and cess.
- 4Select payment mode
Pick net banking, card, UPI, NEFT/RTGS or over the counter and generate the CPIN.
- 5Pay and save the receipt
Complete payment within 15 days and keep the CIN and challan receipt.
Related services
Sources
Written by the Refogo Editorial Team from the official sources above and checked on 2026-10-31. Laws, rates and due dates change, and authorities often extend deadlines, so confirm your own case with a qualified professional. This is general information, not legal or tax advice. Read our editorial policy or report an error to support@refogo.com.
Common questions
How long is a PMT-06 challan valid?
15 days from the date of generation. After that, generate a fresh challan.
Is interest charged under the fixed-sum method?
No interest applies for the first two months if the fixed sum is paid by the 25th, even if actual liability turns out higher.
Can I pay GST in cash at a bank?
Yes, over-the-counter payment at authorised banks is allowed up to ₹10,000 per challan.
I paid under the wrong head. Do I need a refund?
No. You can transfer the amount between heads in the cash ledger using Form PMT-09.