FORM GST PMT-06 - Challan for a GST deposit — current QRMP monthly payment example
A deposit uses the correct major/minor heads; QRMP uses this challan for the first two months.
Responsible actor: The taxpayer or a payer on its behalf creates the challan. Provision: Rule 87(2)–(7); rule 61(3); circular 143/13/2020-GST paragraph 6.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current CGST law checked 21 October 2026. Blank structure from official 1 January 2022 compilation; later amendments are expressly incorporated and appended where applicable.
Worked facts and completed entries
Aster is an eligible QRMP taxpayer with preceding-year and current-year PAN turnover below INR 5 crore and its last due GSTR-3B filed. July 2026 output tax is CGST INR 18,000 plus SGST INR 18,000; eligible July ITC is INR 10,000 under each head. It chooses self-assessment and deposits cash INR 8,000 under each head on 20 August. August and September have no supplies, credit changes or reverse charge. The July–September return is furnished on 20 October; credit INR 10,000 and cash INR 8,000 discharge each head. All ledger/payment references are fictional.
Challan and payer
| CPIN | 20260820000001 (fictional; not a portal-issued CPIN) |
|---|---|
| Generation date / time | 20 August 2026 / 11:00 |
| Expiry date | 4 September 2026 — fifteen days after generation; paid on generation day in this model |
| GSTIN | 29AABCA0000A1ZT |
| Legal / trade name | Aster Learning Supplies Private Limited (fictional) / Aster Learning Shop (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| aster@example.test | |
| Mobile | 0000000000 (fictional, non-operational) |
| Reason | Monthly payment for quarterly taxpayer |
| Month / method | July 2026 / self-assessment; not 35% fixed-sum method |
Government / major head / minor-head deposit details
| Act / major head | Tax INR | Interest | Penalty | Fee | Other | Total INR |
|---|---|---|---|---|---|---|
| Central Tax | 8000 | 0 | 0 | 0 | 0 | 8000 |
| State Tax | 8000 | 0 | 0 | 0 | 0 | 8000 |
| UT Tax | 0 | 0 | 0 | 0 | 0 | 0 |
| Integrated Tax | 0 | 0 | 0 | 0 | 0 | 0 |
| Cess | 0 | 0 | 0 | 0 | 0 | 0 |
Total and words
| Central Government | INR 8,000; IGST and Cess zero |
|---|---|
| State Government | INR 8,000; UT Tax zero |
| Grand total | INR 16,000 |
| Amount in words | Rupees sixteen thousand only |
Selected mode and inactive alternatives
| Selected mode | E-payment — net banking through an authorised bank |
|---|---|
| Bank | Fictional authorised-bank teaching label; use the actual authorised bank on the portal |
| UPI / cards / IMPS | Not selected; available modes depend on authenticated portal/bank facility |
| NEFT / RTGS / IMPS mandate | Not applicable to this net-banking payment; no invented bank account or IFSC supplied |
| Mandate in another real case | Use the authenticated portal-generated bank/account/IFSC details. The notified NEFT/RTGS panel lists RBI; the added IMPS panel uses the selected authorised bank. Do not copy payment coordinates from this model. |
| OTC bank / instrument | Not applicable; INR 16,000 exceeds the ordinary INR 10,000 taxpayer OTC limit |
| Payer / date / signature | Meera Rao, authorised director (fictional; unsigned) / 20 August 2026 / not executed |
Paid challan information — assumed teaching outcome
| GSTIN / taxpayer | 29AABCA0000A1ZT / Aster Learning Supplies Private Limited (fictional) |
|---|---|
| Bank / branch | Fictional authorised-bank teaching label / Bengaluru |
| Amount | INR 16,000 |
| BRN / UTR / RRN | ILLUSTRATION-BRN-AUG-2026; UTR/RRN not applicable to net banking |
| CIN | ILLUSTRATION-CIN-AUG-2026 — not a real collecting-bank CIN |
| Payment / bank-report date | 20 August 2026 |
| Cheque acknowledgement | Not applicable — no OTC cheque |
| Receipt status | Assumed successful confirmation for teaching only; no actual receipt reproduced |
Monthly self-assessment
CGST output INR 18,000 less eligible ITC INR 10,000 gives cash INR 8,000; SGST is identical. Total INR 16,000 is deposited 20 August, before ordinary 25 August deadline. August has nil incremental tax; existing ledger coverage is reconciled instead of depositing the July liability twice. Quarterly filing and utilisation are separate steps.
How this form moves the matter forward
- Select GSTIN, reason, month and self-assessment/fixed-sum method; 35% does not mean 35% of current-month liability.
- Enter correct heads, generate CPIN and pay by the relevant deadline within challan validity.
- Confirm actual CIN/ledger credit; reconcile the quarterly return and set-off. Teaching paid information proves no real payment.
Evidence supporting these entries
- QRMP eligibility/option and last-filed-return evidence
- Monthly output, eligible ITC and cash working
- Generated challan, bank payment, CIN and PMT-05
Additional primary authority: Notification 14/2022-Central Tax, 5 July 2022, paragraphs 6 and 15, PDF pages 2 and 10–11: UPI/IMPS, the IMPS selected authorised beneficiary bank, and BRN/UTR/RRN.
Additional primary authority: Circular 143/13/2020-GST, 10 November 2020, paragraphs 6–7; PMT-06, self-assessment, twenty-fifth-day monthly deadline and quarterly reconciliation.
Additional primary authority: 42 nd GST Council meeting record, proposed new-return/SAHAJ/SUGAM discussion paragraph 2.1; historical PMT-08 proposal, contrasted with operative circular 143/13/2020.
Period and legal consequences
Current QRMP payment is PMT-06. Historical proposed PMT-08 under the unimplemented new-return framework is not a current substitute. Notification 14/2022 added UPI/IMPS and updated beneficiary-bank and BRN/UTR/RRN fields; relevant notified pages accompany the historical blank.
Primary source and exact locator
Official notified form source: PDF pages 252-254; printed pages 246-248.
CGST Act and government-hosted Act and Rules compilation - Rule 87(2)–(7); rule 61(3); circular 143/13/2020-GST paragraph 6. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The taxpayer or a payer on its behalf creates the challan. A deposit uses the correct major/minor heads; QRMP uses this challan for the first two months.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
QRMP eligibility/option and last-filed-return evidence; Monthly output, eligible ITC and cash working; Generated challan, bank payment, CIN and PMT-05.