under QRMP ,is it necessary to file PMT-06 (on self assessment basis ) challan every month ?
because as far as my information there is no late fees for filing it ,does it mean that for example for Quater April - June instead of filing PMT-06 challan every month I can file a single challan before 18th July before filing GSTR3B of quater and no late fees or penalty will be imposed on me?
Under the QRMP (Quarterly Return Monthly Payment) scheme, you're required to make monthly payments towards tax liability using Form PMT-06.
While there's no late fee for delayed filing of PMT-06, interest might be applicable if tax payment is delayed. You can file a single PMT-06 challan before the due date for filing GSTR-3B for the quarter, which in your example would be before July 18th for the April-June quarter. However, ensure timely payment of taxes to avoid interest liability.
To clarify, interest calculation is based on the actual tax payment date, not the PMT-06 filing date. So, if you delay tax payment, interest might be applicable from the original due date.
It's recommended to consult a tax professional or chartered accountant for personalized guidance on QRMP and PMT-06 filings to ensure compliance and avoid potential issues.
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