Section 61(3) in The Central Goods and Services Tax Rules, 2017
(3)Every registered person required to furnish return, every quarter, under clause (ii) of sub-rule (1) shall pay the tax due under proviso to sub-section (7) of section 39, for each of the first two months of the quarter, by depositing the said amount in FORM GST PMT-06, by the twenty fifth day of the month succeeding such month:Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the due date for depositing the said amount in FORM GST PMT-06, for such class of taxable persons as may be specified therein:Provided further that any extension of time limit notified by the Commissioner of State tax or Union territory tax shall be deemed to be notified by the Commissioner:Provided also that while making a deposit in FORM GST PMT-06, such a registered person may -(a)for the first month of the quarter, take into account the balance in the electronic cash ledger.(b)for the second month of the quarter, take into account the balance in the electronic cash ledger excluding the tax due for the first month.
