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The Central Board of Indirect Taxes and Customs extends the due date for tax payment in FORM GST PMT-06 for April 2022. The extension applies to registered taxpayers who use the quarterly return monthly payment scheme. The taxpayers deposit the tax under the proviso to sub-section (7) of section 39 of the Central Goods and Services Tax Act, 2017. The new due date is the 27th day of May, 2022.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 06/2022 – Central Tax
New Delhi, the 17th May, 2022
G.S.R.....(E).— In exercise of the powers conferred by the first proviso to sub-rule (3) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby extends the due date for depositing the tax due under proviso to sub-section (7) of section 39 of the Central Goods and Services Tax Act, 2017 in FORM GST PMT-06 for the month of April, 2022 till the 27th day of May, 2022.
[F. No. CBIC-20006/9/2022-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India