Notification No.: 06/2022 – Central Tax
Date of Notification: 17th May 2022.
Relevant Sections and Rules
Central GST Act, 2017:
- Section 39(7) (proviso) – Monthly payment of tax for QRMP taxpayers.
CGST Rules, 2017:
- Rule 61(3) (first proviso) – Power to extend due date for payment/furnishing via notified form.
Forms:
- FORM GST PMT-06 – Challan for deposit of tax.
Integrated GST Act, 2017:
- Not applicable.
Summary of Notification
1) PMT-06 payment for April 2022 extended to 27 May 2022:
Exercising the first proviso to Rule 61(3), the Commissioner (on GST Council’s recommendation) extends the due date for depositing the tax payable under the proviso to Section 39(7) for the month of April 2022 in FORM GST PMT-06 till 27-05-2022. This primarily benefits QRMP taxpayers who make monthly deposits for the first two months of the quarter.
