Clarification on the Formats of Forms GST PMT-06 and GST PMT-07

PMT-06 is a challan used for making payment of tax, interest, late fee and penalty under the GST law. Under GST, no more physically filled challans are accepted. Hence, it must be generated from the government’s GST portal each time before the payment transaction by regular taxpayers.

It has gained significance since January 2021 with the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme being introduced. The scheme allows payment of taxes monthly while the return filing can be done once in three months. There are two methods of computing tax liability under the scheme- Fixed Sum method and Self-assessment method. For making payments using either of the methods, form PMT-06 challan is used.

Clear GST software has features such as automated challan creation and payment. Further, one can track the payment status easily. 

All about form PMT-06 Challan for GST payment and its purpose

The PMT-06 challan has to be generated before making payment of the net tax liability by the registered person. Once the details are entered on the challan, a Challan Portal Identification Number (CPIN) is generated on the GST portal. Upon the payment, a Challan Identification Number (CIN) is shared by the bank for any mode of payment such as online or over the counter. The CIN needs to be mentioned back in form GST PMT-06 (challan).

The challan in PMT-06 once generated would be valid for only 15 days to complete any pending payment, if any. A registered person can submit the challan application on the GST portal within 24 hours of paying tax. If the concerned bank does not share the CIN, a complaint would be forwarded by the GST portal to the concerned bank, and an intimation would also be provided to the registered person.

The amount of tax paid by the registered person through this challan would be shown as a credit entry for deposit in the electronic cash ledger (Form GST PMT-05). Thereafter, there is a corresponding debit entry for adjusting the tax liability.

The purpose and benefits of introducing this challan under GST are as follows:

• Any online payments made using this challan after 8 p.m. is credited to the electronic cash ledger of the taxpayer on the same day.
• GST practitioners can also make payments on behalf of their clients.
• Single challan to be created online by replacing the three-four copy challan.
• Instant online payments, no more queues for making payments and higher transparency.

Taxpayers such as any regular taxpayer, a non-resident taxable person whether or not supplying OIDAR service, and a casual taxable person can use this challan for payment. However, a non-resident taxable person providing OIDAR service to a non-taxable online recipient can alternatively use the international money transfer Society for Worldwide Interbank Financial Telecommunication payment network for payment.

The following modes of payment are available for GST payments:

• Internet banking via authorised bank.
• Credit or debit card via authorised bank.
• NEFT or RTGS from any bank.
• Over-the-Counter (OTC) in cash, cheque, or Demand Draft (DD) via authorised bank, only if the deposit is up to Rs.10,000* per challan per tax period.
• IMPS and UPI

* The upper limit does not apply to the following:

• Government departments
• Tax officer recovering tax dues, including recovery through property attachment or by its sale
• Investigating or enforcement officer who has collected cash, cheque, DD or any ad hoc deposit.

There is no limit to the number of challans created by a taxpayer in a single day. The commission charged by the respective banks for GST payment using this challan must be borne by the taxpayer himself or any person making the payment on behalf of him. Further, any payment to be made by a GST unregistered person must obtain a temporary identification number generated through the GST portal.

Contents and Format of form PMT-06

Following are the contents of the form PMT-06:

• CPIN, that is auto-generated.
• Challan expiry date.
• GSTIN, legal name, email address, mobile number, address are auto-populated
• Details of the deposit in rupees classified for major heads such as central tax, State tax, integrated tax, and cess. Further, it is classified for minor heads like tax, interest, penalty, fee, etc.
• Mode of payment, as discussed in the earlier section.
• Remitting bank details.
• Particulars of the depositor, including the CIN generated by the bank, for immediate payment or payment made later on.

The following is the format of the GST payment challan in form PMT-06:

Note – UTR stands for Unique Transaction Number for the NeFT / RTGS payment

The words “Bank reference No. (BRN)/UTR” has been replaced with the words “Bank Reference No. (BRN)/UTR/RRN” as per the CGST Notification no. 14/2022 dated 5th July 2022.

As per the CGST Notification no. 26/2022 dated 26th December 2022, e-Scroll of the Reserve Bank of India (RBI) could be referred for updating the electronic cash ledger, if the details match with details in challan generated in PMT-06 on the GST portal, where bank fails to communicate such details. 

How to use or generate challan in PMT-06 for GST payment by different taxpayers?

For taxpayers other than QRMP scheme

A regular taxpayer must deposit tax in the electronic cash ledger for paying the net tax liability appearing in the electronic liability ledger. The tax must be ideally paid without interest and late fee by the due date of filing GSTR-3B.

The taxpayer may or may not log in to the GST portal to generate the challan in form PMT-06. In either case, he should navigate by clicking on ‘Services’ > ‘Payments’ > ‘Create Challan’ buttons.

The steps to generate a challan in form PMT-06 is elaborated in our article. Click on the hyperlink ‘How to make GST payment?’

For the taxpayers opting into QRMP scheme

Since these taxpayers are filing GSTR-3B every quarter, tax still needs to be paid monthly. There are two methods of computing the tax liability for the first two months of the quarter – Fixed sum method and self-assessment method.

If the balance in the electronic cash ledger is insufficient to clear the tax liability or there is no nil tax liability, then PMT-06 can be used. The tax for the first two months of the quarter must be deposited in this form by 25th of the next month.

Fixed sum method: The GST portal generates pre-filled PMT-06 (challan), considered equal to 35% of the tax paid in cash if the last GSTR-3B was filed quarterly and 100% of tax paid in cash if the last GSTR-3B was filed monthly. It can be availed only if the return for an entire tax period before the month is filed.

Self-assessment method: The tax due can be paid in form PMT-06, after considering the tax liability on outward and inward supplies, deducting the available input tax credit for that month.

Follow the steps given below to pay taxes under the QRMP scheme for the first two months of the quarter.

Step 1: Log in to the GST portal. Navigate to the ‘Services’ >Payments > Create Challan.

Step 2: Select the method of tax computation and tax period on the ‘Reason for Challan’ page that is displayed.

Fixed sum method: Click on ‘Monthly Payment for Quarterly Return’ > ‘35% Challan’ as challan type. Select the financial year and the period. Depending upon whether the previous return filed was quarterly or monthly, the tax to be paid will be considered as 35% or 100% of the amount of tax paid from electronic cash ledger for the previous tax period.

Self-assessment method: Click on ‘Monthly Payment for Quarterly Return’ > ‘Challan on self-assessment basis’ as challan type. Select the financial year and the period.

Step 3: Click on the ‘Proceed’ button and finish the payment.

Either of the two pages – previous period’s tax paid summary or the liability and ITC offset for the current period will be displayed, respectively for the fixed sum and self-assessment methods. Click on the ‘Generate’ button to obtain the PMT-06 challan before finishing the payment.

For more information, visit our page on ‘How to make tax payments under the QRMP scheme?’.

How can Clear GST help in GST Payments?

The following features on ClearTax GST software help you quickly make GST payments in PMT-06 from within the software, as a tax professional.

• Pay tax seamlessly due using either of the self-assessment or 35% challan methods.
• Generate challan in a single click within 10 seconds.
• Save on taxes by utilising ITC better and lower cash outflow.
• Track the payment status of a challan without the intervention of clients or other hassles.
• Send email instantly to clients from ClearTax with prefilled email address, message, and attachments, after a quick review.
• Manage multiple challans and payments for all clients using a single dashboard.

Try the software now!

What is the format and relevance of form PMT-07 under GST?

If any discrepancy in the amount of tax paid and the entry as it appears in the electronic cash ledger (PMT-05), the registered person would need to file an application using the form GST PMT-07. The format of the application form is shared below.

In the above format, the following changes are made as per the CGST Notification No.14/2022 dated 5th July 2022-

• At serial number 6, another option shall be added for those opting to pay by IMPS.
• A new serial number 10A is inserted to provide Retrieval Reference Number (RRN) for IMPS-based payments.

The above application needs to be filed by the registered person mentioning the tax paid under CGST, SGST, UTGST, IGST and cess if any, and the date on which the challan was generated using the form GST PMT-06. The registered person would need to sign GST PMT-07 with his digital signature on the GST portal.

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