PMT‐06 – (T.O less than INR 5cr and opted for QRMP Scheme)

PMT‐06 – (T.O less than INR 5cr and opted for QRMP Scheme)

January 25, 2026

The taxpayer has to deposit GST tax using form PMT‐06 by the 25th of the following month, for the first and second months of the quarter. The taxpayers can pay their monthly tax liability either in the Fixed Sum Method (FSM), also popular as 35% challan method, or use the Assessment Method (SAM)

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