Due date extension for FORM GST PMT-06 allowed for April returns until the extended deadline. The Commissioner, under the first proviso to sub rule (3) of rule 61 of the Delhi GST Rules, extended the due date to deposit tax required under the proviso to sub section (7) of section 39 for payments made in FORM GST PMT-06 for the month of April 2022, thereby establishing an alternative deadline for that specific deposit obligation.