What is the due date for PMT-06 for October 2026?

25 November 2026 for QRMP taxpayers (the 25th of the month after the month). For November 2026 it is 25 December 2026.

How is the 35% fixed sum worked out?

Per CBIC Circular 143/13/2020-GST, the portal pre-fills 35% of the tax paid in cash in the preceding quarter if that return was quarterly, or the tax paid in cash in the last month of that quarter if the return was monthly.

Does a QRMP client always have to pay PMT-06?

No. Para 6.3 of the circular says no deposit is needed if the electronic cash and/or credit ledger balance covers the tax due, or if the liability is nil. For the second month the balance must cover months 1 and 2 together.

Is there interest or late fee on a late PMT-06?

There is no late fee for the monthly payment. Interest applies: on the fixed sum from the 25th to the payment date, and under the self-assessment method under section 50 on tax unpaid or paid late. Interest is paid through GSTR-3B.

QRMP PMT-06 sheet for CA firms: how much each quarterly GST client must deposit for October 2026 by 25 November (35% fixed sum or self-assessment)

Updated 23 Oct 2026 · Disclosure: the white-label calendar linked below is an Unadhi product (₹999/year).

What you get: a ready-to-copy Google Sheet layout with one row per QRMP client per month (October and November 2026). By formula it shows the 35% fixed-sum amount, whether the client can skip the challan because its ledger balance already covers the tax, the PMT-06 due date, days left and a status ("Pay by 25th", "No deposit needed", "Paid", "Late: interest runs"). Plus a made-up example row, a plan to 25 November and a ready WhatsApp message for clients.

Short answer (checked 23 Oct 2026): a client who files GSTR-3B quarterly under the QRMP scheme must deposit the tax for October 2026 in Form GST PMT-06 by 25 November 2026, and for November 2026 by 25 December 2026, choosing "Monthly payment for quarterly taxpayer" as the reason. It can pay a portal-calculated fixed sum (35% of the tax paid in cash in July to September 2026, if that quarter was filed quarterly) or its actual net liability. No deposit is needed if the cash and credit ledger balance already covers the tax due, or the liability is nil. The quarterly GSTR-3B for October to December follows on 22 or 24 January 2027.

What the rules say

All points below are from CBIC Circular 143/13/2020-GST (10 November 2020), which explains the QRMP scheme.

Para 6.1. Tax due for each of the first two months of a quarter is deposited in Form GST PMT-06 "by the twenty fifth day of the month succeeding such month".
Fixed sum method, para 6.1(a). The portal pre-fills a challan for 35% of the tax paid in cash in the preceding quarter where that return was quarterly, or 100% of the tax paid in cash in the last month of that quarter where the return was monthly. It is not available to a person who has not filed the return for a complete preceding tax period.
Self-assessment method, para 6.1(b). Pay the actual liability on outward and inward supplies, net of input tax credit available (use the month's GSTR-2B). Para 6.2: either method may be used in either month.
Para 6.3: when nothing needs paying. No deposit for month 1 if the electronic cash and/or credit ledger balance is adequate for that month's tax, or liability is nil. For month 2 the balance must cover the cumulative tax of months 1 and 2.
Para 6.4. The deposit can only be refunded or used elsewhere after the quarter's GSTR-3B is filed.
Interest, para 8. Fixed sum: no interest if the system-calculated amount is paid by the 25th and the full quarter is settled in GSTR-3B on time, even if the real liability was higher; if the fixed sum is paid late, interest runs from the 25th to the payment date. Self-assessment: interest under section 50 of the CGST Act on tax unpaid or paid late. Interest is paid through GSTR-3B (para 8.3). See our section 50 interest guide.
Late fee, para 9. No late fee for delay in the monthly payment; late fee applies only to the quarterly return.

Tab "PMT-06": one row per client per month

Col	Header	What goes in
A	Client	Name and GSTIN
B	Month	Oct 2026 or Nov 2026
C	Due date	`=IF(B2="Oct 2026",DATE(2026,11,25),DATE(2026,12,25))`
D	Jul–Sep 2026 return	Quarterly or Monthly
E	Tax paid in cash, Jul–Sep 2026	If quarterly: whole quarter. If monthly: September 2026 only (from the GSTR-3B cash column)
F	Fixed sum	`=IF(D2="Quarterly",ROUND(E2*0.35,0),E2)` (the portal's pre-filled figure wins if it differs)
G	Actual net liability this month	Tax on sales minus ITC in this month's GSTR-2B (cumulative for Nov: Oct + Nov)
H	Cash + credit ledger balance	From the portal on the day you check
I	Method	Fixed or Self
J	Amount to deposit	`=IF(OR(G2<=0,H2>=G2),0,IF(I2="Fixed",F2,G2-H2))`
K	Paid on	Challan date (CPIN in a note)
L	Days left	`=C2-TODAY()`
M	Status	`=IF(J2=0,"No deposit needed",IF(K2<>"",IF(K2<=C2,"Paid","Late: interest runs"),IF(TODAY()>C2,"Late: interest runs","Pay by 25th")))`

Self-assessment row J pays the shortfall over the ledger balance. That is a cautious working figure, not a portal rule: under para 6.3 a client whose balance covers the tax pays nothing, and one whose balance does not can pay the full self-assessed tax if you prefer.

Made-up example

Client X filed Jul–Sep 2026 quarterly and paid ₹60,000 in cash that quarter. Fixed sum F = ₹21,000. Its October liability net of ITC is ₹28,000 and the ledger holds ₹2,000. On the fixed method it deposits ₹21,000 by 25 November and settles the rest in the January GSTR-3B with no interest, if that return is on time. On self-assessment it would deposit ₹26,000. (Example figures only.)

Plan to 25 November

Date	Do this
By 1 Nov	List every QRMP client for Oct–Dec 2026 (check the option on the portal; see our QRMP option sheet). Fill columns A to E.
13 Nov	October IFF due for clients who use it (IFF guide). Collect October sales and purchase totals.
14–18 Nov	October GSTR-2B is ready: fill G and H, choose the method, send each client its amount.
Wed 25 Nov	October PMT-06 due. Mark K for every row.
Fri 25 Dec	November PMT-06 due. Use cumulative Oct + Nov in G.
22/24 Jan 2027	Quarterly GSTR-3B for Oct–Dec (which date applies).

WhatsApp message to a client

"Hello [name], GST for October 2026 is due by 25 November under the quarterly scheme. Please pay ₹[amount] through challan PMT-06 (reason: Monthly payment for quarterly taxpayer), or tell us and we will generate it for you. Please send the challan copy once paid. Thank you."

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