Meghna AnandIn exercise of the powers conferred by sub-section (6) and (7) of section 39 of the Central Goods and Services Tax Act, 2017, the Central Board of Indirect Taxes & Customs (CBIC) vide Notification No. 05/2022 and Notification 06-2022, dated 17th May 2022 extended the due date for filing of Form GSTR-3 Band GST PMT 06 till 24th May 2022 and 27th May 2022 for the month of ‘April 2022’.

Brief note on the same is as under:-


GSTR-3B is a monthly self-declared summary GST return (quarterly for the QRMP scheme). In GSTR-3B, taxpayers must disclose sales summary data, ITC claimed, and net tax payable.

  • For each GSTIN, a separate GSTR-3B must be filed.
  • The GST liability must be paid on or before the due date of GSTR-3B, whichever comes first.
  • Once filed, the GSTR-3B cannot be altered.
  • GSTR-3B is required to be filed even if there is no liability.
  • The original due date for filing FORM GSTR-3B for April, 2022 was 20th May, 2022 (Taxpayers turnover more than Rs.5 crore in the last Financial year or not opting for the QRMP scheme).

Under the Goods and Services Tax (GST), the Central Board of Indirect Taxes and Customs (CBIC) introduced the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme to support small taxpayers with a turnover of less than Rs.5 crores. The QRMP scheme allows taxpayers to file GSTR-3B quarterly and pay their taxes monthly.

GST PMT 06:-

The PMT-06 challan is used to pay tax, interest, late fees, and penalties under the GSt regime. Physically filled challans are no longer acceptable under GST. As a result, it must be generated through the government’s GST portal each time regular taxpayers make a payment transaction.With the implementation of the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme in January 2021, it has gained prominence. Taxes can be paid monthly, and returns can be filed once every three months under the scheme. The scheme has two procedures for calculating tax liability: the Fixed Sum method and the Self-assessment method. Form PMT-06 challan is used to make payments using either of the methods.

The PMT-06 challan must be generated before the registered person pays his or her net tax liability. A Challan Portal Identification Number (CPIN) is produced on the GST portal whenever the details are input on the challan. The bank issues a Challan Identification Number (CIN) for any manner of payment, including online and over the counter. The CIN must be included in the GST PMT-06 form (challan).

Once generated, the challan in PMT-06 is only valid for 15 days to complete any outstanding payments. Within 24 hours of paying tax, a registered person can submit the challan application on the GST portal.

The original due date for filing FORM PMT-06 for the month of April, 2022 is 25th May, 2022 (for payment of monthly tax under QRMP Scheme).

Disclaimer : This is an effort by to contribute towards improving compliance management regime. User is advised not to construe this service as legal opinion and is advisable to take a view of subject experts.

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