The CBIC vide Notification No. 06/2022- Central Tax dated 17th May 2022 has extended the due date for furnishing Form GST PMT-06 (for taxpayers under QRMP Scheme) for the month of April, 2022 till 27th May 2022 as against the original due date of 25th May, 2022. The reason for such extension is the non-availability of the auto-populated ITC Statement in Form GSTR-2B on time i.e. by 14th May 2022.
The QRMP 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 this scheme- Fixed Sum method and Self-assessment method. For making payments using either of the methods, form PMT-06 challan is used.
The Notification is reproduced as under:
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 17th May, 2022
No. 06/2022–Central Tax
G.S.R. 355(E).—In exercise of the powers conferred by the first proviso to sub-rule (3) of rule 61 of the
Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby extends the due date for depositing the tax due under proviso to sub-section (7) of section 39 of the Central Goods and Services Tax Act, 2017 in FORM GST PMT-06 for the month of April, 2022 till the 27th day of May, 2022.
[F. No. CBIC-20006/9/2022-GST]
RAJEEV RANJAN, Under Secy.
The Notification can be read / downloaded from : https://egazette.nic.in/WriteReadData/2022/235799.pdf
***
Don’t miss the next Tax Update / Article / Judicial pronouncement
Subscribe to our newsletter for FREE to stay updated on GST Law
Resolve your GST queries from national level experts on GST free of cost.
Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.
