25th Nov Last date to deposit Oct 2021 tax liability using Challan PMT-06: Reminds CBIC

The deadline to deposit October 2021 tax liability using Form/Challan PMT-06 is November 25, 2021. Interest will be charged if payment is not made on time.

Learn all about: GST PMT-06 Challan for making payment under QRMP Scheme

Option to be selected by the Taxpayer while making payment through Challan GST PMT-06?

Option 1: Monthly Payment for Quarterly Return

This option will be selected by the taxpayer filing GSTR-3B on quarterly basis and intending to make payment for the first and second months of the quarter.

• 35% Challan should be selected when you are making payment through Fixed Sum Method
• Challan on a self-assessment basis should be selected if you are self-assessing your tax.

Please note that in the third month, the payment of Tax Liability will be Automatically routed to GST-PMT-06 Challan though Form-GSTR-3B. So Taxpayer is not required to select a specific option in 3rd Month. But if the taxpayer is generating challan manually in 3rd month, he has to choose Any other payment Option.

Option 2: Any other payment

A taxpayer who is not Filing returns under QRMP Scheme shall choose Any other payment option for making Tax Payment.