Form / Return: PMT-06 Challan

Due Date: 25 May 2026

Who It's For: QRMP scheme taxpayers only (turnover ≤ ₹5 Cr)

 Description:

• Monthly tax payment for April 2026 under QRMP scheme
• Mandatory for ALL QRMP taxpayers. Can use Fixed Sum Method (35% of previous quarter tax) or Self-Assessment Method. No GSTR-3B filing required for April under QRMP.

Late Fee / Penalty: No late fee on PMT-06, but 18% p.a. interest on unpaid/short-paid tax