All about form GST PMT-09

Form GST PMT-09 – form for transfer of tax amount from one head to another head

Since the beginning of GST, it has always been a reason of headache for the taxpayers that they are not being able to transfer the amount of GST paid, from one head to another head. There are several cases when due to ignorance or by mistake, taxpayer has deposited tax amount under the wrong head of GST and not able to utilise the same because the amount can be utilised under the same head in which deposited. In such a case, taxpayers are required to pay the tax amount again. This situation can be understood with the help of below example:-

Example: Mr. A is required to pay GST of Rs 5000/- under CGST head. At the time of payment of challan, Mr. A wrongly paid the tax amount under SGST head. So now in such case, Mr. A is again required to pay Rs 5000/- under CGST head and the amount paid wrongly under SGST head cannot be utilised for payment of tax under CGST head.

However extra tax paid under the wrong head can be claimed as refund, but getting refund from department is quite a time consuming and cumbersome process. In order to mitigate the above hardship, the government has introduced form GST PMT-09, so that taxpayer can transfer the amount of tax paid from one head to another head.

Key features of form GST PMT-09

1. This form can be used to transfer the amount available in electronic cash ledger only.

2. Once amount has been utilised for making payment of any tax from cash ledger, then amount so utilised cannot be reallocated.

3. Major head means Integrated tax, Central tax, State or Union Territory tax or Cess.

4. Minor head means Tax, Interest, Penalty, Fees or Others.

How to file form GST PMT-09 on GST portal?

Form GST PMT-09 can be filed in below steps:-

Step-1: login into GST portal and move to option Services >>> Ledgers >>> Electronic Cash Ledger.

Step-2: Click on option File GST PMT-09 For Transfer of Amount.

Step-3: Transfer the amount available in electronic cash ledger by selecting Major head and Minor head and save the records.

Step-4: Submit the form GST PMT-09 after due verification.


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