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[F. No. CBIC-20006/9/2022-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 17th May, 2022
Notification No. 06/2022 – Central Tax: Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R. (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.
(Rajeev Ranjan)
Under Secretary to the Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 06/2022 - Central Tax
Q1: What is Notification No. 06/2022 – Central Tax about?
Answer:
This notification, issued on 17th May 2022, extends the due date for depositing GST in FORM GST PMT-06 for April 2022 under the QRMP scheme. Taxpayers now have time till 27th May 2022 to make their payment without penalty.
Q2: Who will benefit from this due date extension?
Answer:
The extension applies to QRMP scheme taxpayers — i.e., those with an annual aggregate turnover up to ₹5 crore who opted to file quarterly returns but pay taxes monthly via PMT-06.
Q3: Why was the due date for April 2022 GST payment extended?
Answer:
The extension helps businesses manage compliance better, especially small and medium taxpayers, by giving them additional time to deposit GST without facing late fees or interest.
Q4: What happens if I miss the extended due date of 27th May 2022?
Answer:
Missing the extended deadline can lead to interest charges under Section 50 of the CGST Act and possible late fee implications. Timely payment ensures GST compliance. Learn more about compliance here: GST Compliance.
Q5: What is FORM GST PMT-06 and why is it important?
Answer:
FORM GST PMT-06 is a challan for depositing GST. Under the QRMP scheme, taxpayers must pay their monthly tax liability through this form, even though they file returns quarterly.
Q6: How do I pay GST in FORM GST PMT-06?
Answer:
You can log into the GST portal, navigate to Services → Payments → Create Challan, fill the relevant details, and pay via net banking, UPI, or other available options.
Q7: Does this extension apply to all GST taxpayers?
Answer:
No. It applies only to QRMP scheme taxpayers for the month of April 2022. Regular monthly return filers follow their usual due dates.
Q8: Can I still file my GSTR-3B later if I pay GST via PMT-06 on time?
Answer:
Yes. The PMT-06 payment ensures your tax liability is settled. You can file your GSTR-3B by its scheduled due date without additional interest. For return filing help, visit: GST Return Filing.
Q9: Where can I get expert help for GST payments and filings?
Answer:
You can consult a GST Expert for end-to-end assistance with payments, return filing, and compliance under the QRMP scheme.
Q10: How does this notification connect with other GST updates in May 2022?
Answer:
This extension aligns with multiple GST relief measures announced in May 2022, supporting taxpayers with compliance flexibility and reducing penalties during tight timelines.
Download PDF: Notification No. 06/2022 - Central Tax
More Information: https://taxinformation.cbic.gov.in/
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