QRMP Taxpayers: Your July Tax Payment in Form PMT-06 Is Due 25 August

If you are under the QRMP scheme you do not file a return for July — but you do have to pay. Form GST PMT-06 for July 2026 is due on Tuesday 25 August, and the method you choose decides whether interest can run.

Under the Quarterly Return Monthly Payment scheme, businesses with aggregate turnover up to five crore rupees file GSTR-3B once a quarter but pay tax every month. That split is what catches people out: because there is no return to file for July, the payment is easy to forget. Form GST PMT-06 for July 2026 falls due on Tuesday 25 August 2026.

There are two ways to work out the amount. The Fixed Sum Method uses a challan the portal generates for you — 35 per cent of the cash tax paid in the previous quarter, or the full amount paid in the last month of that quarter if you were filing monthly until then. Pay that by the due date and no interest arises on it even if your actual liability for the month turns out to be higher, provided the full quarterly liability is settled by the GSTR-3B due date. The Self-Assessment Method has you compute the real liability for the month from your outward and inward supplies and the credit available. It is more accurate, but interest under Section 50 runs on anything left unpaid after the 25th.

Two related dates follow. The Invoice Furnishing Facility for August closes on 13 September — it is optional, but it is what lets your B2B buyers claim credit without waiting for the quarter to close. And the quarterly GSTR-3B for July to September falls due on 22 October for Tamil Nadu taxpayers.

What this means for you: if cash flow is tight and your liability is genuinely lower this quarter, the self-assessment route saves money — but only if you pay on time. If you would rather not compute anything, take the fixed sum challan the portal offers and move on.

Pay at https://www.gst.gov.in — the scheme is explained in Circular No. 143/13/2020-GST.

Topics:QRMP schemePMT-06 due datequarterly return monthly paymentfixed sum methodself assessment method GSTinvoice furnishing facilityquarterly GSTR-3Bsection 50 interestChennai GSTTamil Nadu QRMP

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