Extension of GST payment deadline: FORM GST PMT-06 for April now payable until 27 May under section 39 proviso. The due date for deposit of tax payable in FORM GST PMT-06 for April 2022 is extended until 27 May 2022. The extension covers tax payable under the proviso to sub section (7) of section 39 of the Mizoram GST Act, 2017 and is made under the first proviso to sub rule (3) of rule 61 of the Mizoram GST Rules, 2017, on the recommendation of the Council.