QRMP Scheme: How to Pay May 2026 Tax via PMT-06 by June 25

Last updated: 16 June 2026. If you are on the QRMP scheme, you do not file GSTR-3B for May 2026. You pay May's tax into your electronic cash ledger using Form GST PMT-06 by 25 June 2026, then settle the whole quarter in the quarterly GSTR-3B in July. May is the second month of the April–June quarter, so this is a payment month, not a filing month. This guide covers the two ways to work out what to pay, when interest applies, and why PMT-06 has no late fee.

Applicability Note: This guide reflects GST provisions, CBIC notifications, and the QRMP circular applicable as of 16 June 2026. Due dates and portal behaviour change through notifications and system updates, and the GST portal is the authoritative source. Always verify the current position on gst.gov.in or with a GST professional before paying.

Who Should Care?

This guide applies to:

• QRMP taxpayers (aggregate turnover up to ₹5 crore) who opted for quarterly returns and need to pay May 2026 tax by 25 June
• Small business owners and accountants deciding between the Fixed Sum and Self-Assessment payment methods
• Anyone unsure whether a late PMT-06 attracts interest, a late fee, or both
• QRMP suppliers whose B2B buyers are asking why their May credit hasn't shown up in GSTR-2B

1. What QRMP Means for May 2026

The Quarterly Return, Monthly Payment (QRMP) scheme lets registered persons with aggregate turnover up to ₹5 crore file GSTR-1 and GSTR-3B once a quarter instead of every month, while still paying tax monthly. The eligibility sits in Notification No. 84/2020-Central Tax dated 10 November 2020, and the quarterly-return mechanism in Rule 61A (inserted by Notification No. 82/2020-Central Tax dated 10 November 2020).

The word "monthly payment" is the part people miss. You file quarterly, but the tax does not wait for the quarter to end. For the first two months of each quarter you deposit tax through a challan; only in the third month do you file the return that reconciles everything. For the April–June 2026 quarter:

So for May there is nothing to "file." The single action is depositing the right amount into your cash ledger through PMT-06 by 25 June. The payment mechanism and the rules below come from Notification No. 85/2020-Central Tax dated 10 November 2020.

2. The Two Ways to Work Out What to Pay

You can choose, month by month, between two methods. The portal does not lock you into one for the whole quarter.

Fixed Sum Method (the pre-filled challan)

This is the easy one. The portal generates a pre-filled PMT-06 challan for you, set at:

• 35% of the net tax you paid in cash in the preceding quarter, if you filed GSTR-3B quarterly last quarter; or
• 100% of the net tax you paid in cash in the last month of the preceding quarter, if you filed monthly last quarter.

You pay the suggested figure and move on — no calculation, no reconciliation. It suits businesses whose turnover is steady from quarter to quarter. It can over- or under-shoot if your sales swing a lot, but as the next section explains, paying the auto-calculated amount on time carries a useful protection against interest.

Self-Assessment Method (pay the actual)

Here you work out May's real liability yourself: output tax on the month's supplies, minus the eligible Input Tax Credit available to you (subject to all conditions under Section 16), and deposit the net balance in cash through PMT-06. You can use the auto-drafted GSTR-2B for the month to gauge available credit. This method avoids parking excess cash with the government when your liability is genuinely lower than the fixed sum, but it puts the arithmetic — and the interest risk if you get it wrong — on you.

Which to pick: if your month is roughly in line with last quarter, the Fixed Sum challan is simpler and safer on interest. If May was a slow month and the fixed sum would tie up cash you don't owe, the Self-Assessment Method lets you pay only the real net liability — just be sure your figure is right.

3. When Interest Applies — and the Fixed Sum Safe Harbour

Interest on late GST payment is 18% per annum under Section 50(1) (rate notified by Notification No. 13/2017-Central Tax dated 28 June 2017). How it bites depends on the method you chose, and Circular No. 143/13/2020-GST dated 10 November 2020 spells out the difference.

• Fixed Sum Method: if you deposit the auto-calculated amount by 25 June, no interest is charged for the month even if your actual liability turns out higher — provided you discharge the full quarter's tax in the quarterly GSTR-3B by its due date. This is the safe harbour that makes the fixed sum attractive.
• Self-Assessment Method: there is no safe harbour. If the net tax you should have paid is deposited after 25 June, interest at 18% runs from 26 June on the shortfall until you pay.

One limit applies to both: the Fixed Sum protection covers only months 1 and 2. If any tax for the quarter is still unpaid when the quarterly GSTR-3B falls due in July, interest runs on that unpaid amount from the GSTR-3B due date — the fixed sum does not excuse an under-paid quarter.

Worked examples

Self-Assessment, paid late. Suppose May's output tax is ₹1,00,000 and your eligible ITC is ₹70,000, so the net cash payable is ₹30,000. Pay it by 25 June and there is no interest. Pay it on 5 July instead — 10 days late — and interest is ₹30,000 × 18% × 10/365, roughly ₹148.

Fixed Sum, liability higher than expected. Say you paid ₹1,20,000 in cash across the previous quarter, so the auto-challan is 35% = ₹42,000. You deposit ₹42,000 by 25 June. Even if May's real liability was ₹50,000, no interest applies for the month — as long as the extra ₹8,000 is paid through the quarterly GSTR-3B by its July due date.

4. PMT-06 Has No Late Fee — but the Quarterly Return Does

This trips people up, so it is worth stating plainly: PMT-06 is a payment challan, not a return. Missing the 25 June deposit costs you interest, but there is no late fee on PMT-06 itself, because late fee under Section 47 attaches to returns, not to challans.

The late fee shows up later, on the quarterly GSTR-3B. If that return is filed after its July due date, late fee under Notification No. 19/2021-Central Tax dated 1 June 2021 applies — ₹50 per day (₹20 for a nil return), CGST + SGST combined, capped by turnover at ₹2,000 to ₹10,000 (₹500 for nil). So a missed May payment is an interest problem now; a missed quarterly return is a late-fee problem in July. For the mechanics of that return when it comes due, see our guide on filing GSTR-3B correctly.

5. Don't Forget Your B2B Buyers: the IFF

Paying tax keeps you compliant, but it does nothing for your customers' credit. Because QRMP filers upload GSTR-1 only once a quarter, a B2B buyer would otherwise wait until July to see May's invoices in their GSTR-2B. The Invoice Furnishing Facility (IFF) fixes that.

IFF is optional. It lets you upload your B2B invoices for month 1 and month 2 (up to ₹50 lakh of invoice value per month) by the 13th of the following month, so your buyers can claim the credit without waiting for the quarterly GSTR-1 (Rule 59(2)). If you have B2B customers who depend on timely ITC, using the IFF is good practice — and it sits alongside, not instead of, the PMT-06 payment. If you are still weighing whether QRMP suits you at all, our QRMP eligibility and opt-in guide covers the choice.

Key Takeaways

• QRMP taxpayers pay May 2026 tax through Form GST PMT-06 by 25 June 2026 — there is no GSTR-3B for May.
• Choose month by month between the Fixed Sum Method (pre-filled 35% / 100% challan) and the Self-Assessment Method (pay actual net liability).
• Under the Fixed Sum Method, paying the auto-calculated amount by the due date means no interest for the month even if actual liability is higher — provided the quarter is fully settled in the July GSTR-3B.
• Under the Self-Assessment Method, interest at 18% (Section 50) runs from 26 June on any shortfall paid late.
• PMT-06 carries no late fee — it is a challan. Late fee applies only to the quarterly GSTR-3B if it is filed late.
• Use the optional IFF by the 13th of the month to pass B2B credit to buyers before the quarterly return.

Frequently Asked Questions

What is the due date for QRMP PMT-06 for May 2026?

25 June 2026. May is the second month of the April–June 2026 quarter, and PMT-06 for the first two months of a quarter is due by the 25th of the following month. QRMP taxpayers do not file GSTR-3B for May separately.

Do I get a late fee if I miss the PMT-06 due date?

No. PMT-06 is a payment challan, not a return, so there is no late fee for paying late — only interest at 18% per annum under Section 50. A late fee under Section 47 applies only if the quarterly GSTR-3B is filed after its due date.

Will I pay interest under the Fixed Sum Method if my actual liability is higher?

No, provided you deposit the auto-calculated fixed sum by the due date and discharge the full quarterly liability in the GSTR-3B by its due date. Per Circular No. 143/13/2020-GST, no interest is charged for months 1 and 2 in that case even if actual liability exceeds the fixed sum.

Can I switch between the Fixed Sum and Self-Assessment methods?

Yes. The choice is made month by month for the first two months of each quarter — you are not locked into one method for the whole quarter.

When is the quarterly GSTR-3B for the April–June 2026 quarter due?

22nd or 24th July 2026, depending on the state of your principal place of business under the staggered due dates. That return settles the tax for all three months, adjusting the PMT-06 deposits already made for April and May.

Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. GST rules are subject to frequent changes through notifications and circulars. Please consult a qualified tax professional or verify the current provisions on the official GST portal (gst.gov.in) before making any compliance decisions.

Have a specific question about QRMP payments or which method to use? Our GST experts can help → gstconsultancy.com