Deposit due tax liability for January, 2021 by using Form/Challan PMT-06 before the due date February 25, 2021 as Latyye Payment will attract Interest.
Please note that registered persons, opting to file quarterly GSTR-3B return under QRMP scheme, are required to pay tax due in M1 & M2 of the quarter by depositing the due amount in FORM GST PMT-06, by 25th of the succeeding month.(Refer Circular 143/13/2020-GST dated 10.11.2020 and Notification No. 82/2020-Central Tax dated 10/11/2020)
Source Taxguru
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