Compliance calendarPlan ahead
Statutory deadline
PMT-06 due date under QRMP
QRMP moves your return to quarterly, but not all of the payment: the tax for the first two months of each quarter is paid through PMT-06, and the third month's goes with the quarterly GSTR-3B.
PMT-06
GST payment for the first or second month of a quarter — the third month's tax is paid with the quarterly GSTR-3B
Falls due
25th of the month after the first and second months of each quarter
Applies if
you file under QRMP
Extensions happen. These are the statutory dates. The CBIC and CBDT extend them often enough that you should confirm against the official portal before relying on one — particularly in the first year of a change. Cortex warns you ahead of the statutory date, which is the one you can plan around.
Stop tracking this by hand.
Cortex shows the statutory dates that apply to you on your dashboard and compliance calendar, ahead of the day, alongside your receivables, your payables and the MSME 45-day clock. Upload a Tally, Vyapar or Busy export and it reads your numbers as they come.
General information, not tax advice. Your own dates depend on your registration, turnover and constitution — check with your CA.