FORM GST PMT-06 is a challan that can be generated in the�GST common portal. This challan is used to deposit tax, interest, penalty, fees or any other amount in the Electronic Cash Ledger of the taxpayer. Irrespective of whether a taxpayer is filing his return monthly or has opted for the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme, where returns are filed quarterly, payment of GST liability has to be made every month. Payment through PMT-06 in GST, which is generated online, is the only way, as manual or physical challans are not accepted anymore. This generated challan is valid for fifteen days, within which the payment is to be made.
Modes of Payment/Deposit
The deposit can be made through any of the following modes:
- Internet Banking through authorized banks
- Card Payment through authorized banks
- NEFT or RTGS from any bank
- Over-the-counter (OTC) payment through authorized bank up to Rs.10,000 per challan per tax period, by cash, cheque or demand draft.
- IMPS or UPI.
A mandate form is generated along with the challan when paid through NEFT or RTGS and the same is to be submitted to the bank while the payment is made. The mandate is valid for fifteen days from the date of generation of the challan. Challan Identification Number (CIN) is generated for any mode of payment by the collecting bank on the credit of the amount to the government account with an authorized bank. The CIN generated is mentioned on Form GST PMT-06.
Once the CIN is received, the cash is credited to the taxpayer’s electronic cash ledger and it is reflected in the GST common portal. In case the CIN is not generated, or it has not been communicated to the common portal, the taxpayer can make a complaint online through FORM GST PMT-07 to the bank or electronic gateway through which payment was made.
How To File or Generate PMT-06 Under GST?�
For Normal Taxpayers:
For normal taxpayers, i.e., for taxpayers other than those under the QRMP scheme, any of the following two processes can be followed.
- Generating PMT-06 without logging in to the portal:
Step 1:�Navigate to Services>Payments>Create challan�option on the homepage of the GST Portal.
Step 2: Enter the GSTIN or other ID as provided for a temporary user or tax return preparer or UN body. Then enter the Captcha code.
Step 3: Select the reason for challan as “Any other Payment” and click on proceed.
Step 4: Enter the amount details in the “Details of Deposit” section under the respective heads and choose the mode of payment. In case of OTC payment, select the name of the bank and choose whether payment is made through cash/cheque/Demand draft. After selecting the mode of payment click on the “generate challan” option.
Step 5: Re-enter GSTIN or Other Id for challan generation and then choose the “Proceed” option.
Step 6: Download the generated challan.
- Generating PMT-06 after logging in to the portal:
Step 1:�Enter the Username and password of the taxpayer in the�GST portal login�page and then type the captcha to log in.
Step 2: Click on the “Create challan” option on the dashboard itself or navigate to Services>Payments>Create challan option.
Step 3: Select the reason for challan as “Any other Payment” and click on proceed. The “Edit Reason” option can be chosen to change the reason for the challan on the Create challan page.
The remaining steps are the same as given above for generating PMT-06 without logging in to the portal for a normal taxpayer.
For Taxpayers Opting for the QRMP Scheme:
The QRMP scheme lets a taxpayer file the GSTR-3B quarterly, but the payment of taxes is to be made monthly. Tax should be paid for the first two months of the quarter by the 25th of the next month in that quarter and for the third quarter on the 22nd or 24th of the next month after the quarter. Third-month payment is made along with the GSTR-3B filing. Payment under the QRMP scheme is also made through Form GST PMT-06.
There are two methods of making payment for the first two months under the QRMP scheme and they are:
- Fixed sum method: Based on the previous tax payment, the tax amount is reflected on the pre-filled Form GST PMT-06. The tax is paid for an amount equal to 35% of the previous tax paid in cash.
- Self-Assessment method: Here, the taxpayer will manually calculate the tax to be paid by considering liability and input tax credit. Then the same is deposited through PMT-06.
Any of the following two processes can be followed:
- Generating PMT-06 without logging in to the portal:
Step 1:�Navigate to Services>Payments>Create challan�option on the homepage of the GST Portal.
Step 2: Enter the GSTIN or other ID as provided for a temporary user or tax return preparer or UN body. Then enter the Captcha code.
Step 3: Select the reason for the challan as “Monthly payment for quarterly return” and choose the financial year and period for which the challan is to be created.
Step 4: Select the challan type as:
- “35% challan” in case of opting for a fixed sum method of paying tax where the amounts are pre-filled in the challan as mentioned above and click on “proceed”. Then choose the “Generate 35% challan” on the auto-populated 35% challan amount page Or,
- “Challan on self-assessment Basis” in case of choosing to pay under the self-assessment method.
Step 5: The taxpayer is taken to create a challan page. For the ones choosing the self-assessment method, enter the amount details in the “Details of Deposit” section under the respective heads.
Step 6: Choose the mode of payment. In case of OTC payment, select the name of the bank and choose whether payment is made through cash/cheque/Demand draft. After selecting the mode of payment click on the “generate challan” option.
Step 7: Re-enter GSTIN or Other Id for challan generation and then choose the “Proceed” option.
Step 8: Download the generated challan.
- Generating PMT-06 after logging in to the portal:
Step 1:�Enter the Username and password of the taxpayer in the�GST portal login�page and then type the captcha to log in.
Step 2: Click on the “Create challan” option on the dashboard itself or navigate to Services>Payments>Create challan option.
Step 3: Select the reason for the challan as “Monthly payment for quarterly return” and choose the financial year and period for which the challan is to be created. The “Edit Reason” option can be chosen to change the reason for the challan on the Create challan page.
The remaining steps are the same as given above for generating PMT-06 without logging in to the portal for a taxpayer opting for QRMP Scheme.
FAQS on PMT-06 in GST
Here are some Frequently Asked Questions of PMT-06 in GST
What is FORM GST PMT-06?
GST Liability is paid by setting off the Electronic Liability Ledger with the Electronic Cash Ledger. Deposit or credit to the electronic cash ledger is made through the PMT-06 challan. Thus, PMT-06 is a challan that should be generated before every payment or deposit to the cash ledger.
What is the link to create PMT-06?
The link to create PMT-06 are:
For Pre-login:�https://payment.gst.gov.in/payment/
For Post-login:�https://services.gst.gov.in/services/login
How to check the challan status?
Log in to the portal and navigate to Services>Payments>Challan history to check the status of the challan.
Can the “Monthly payment for quarterly return” reason be chosen for all 3 months of a quarter under the QRMP scheme?
No, it is chosen only for the first two months and the “Any other Payment” option is chosen for the 3rd month’s payment.
Can a challan be cancelled or altered?
No, a new challan will have to be generated for any reason of alteration. The old challan will expire in 15 days if unused.
FORM GST PMT-06 is a single challan used to make payment for all taxes, interests, fees, penalties and any other dues under GST. As payment of GST is integral for GST compliance, PMT-06 plays a major role. Instant online payments can be made 24*7 as even online payments made after 8 pm will be credited to the taxpayer’s cash ledger on the same day. Even GST practitioners can make payments on behalf of their clients using the pre-login steps. A taxpayer can generate any number of challans in a day as there is no upper limit.
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