GST PMT 09 FOR TRANSFER OF GST TAX WRONGLY PAID FROM ONE HEAD TO ANOTHER

GST pmt

LET’S KNOW IN DETAIL ABOUT PMT 09

What is PMT 09 in GST?

PMT 09 is a particular challan for transferring the wrongly paid tax liability from one account head to another. It is recently introduced by CBIC. If you have paid a wrong tax, like CGST in place of SGST, you can shift it using this challan.

Where is PMT 09 in GST PORTAL?

In order to access PMT 09 ON GST PORTAL we have to login to GST PORTAL then click on service ledgers, then click on electronic cash ledger (Service > Ledgers > Electronic cash ledger). and now we can file form PMT 09 for transfer of amount. here is the screenshot of PMT 09 available on GST PORTAL.

goods and services tax

Process/Steps of filling PMT 09:

to file the form PMT 09 perform following steps

1. Login to the GST portal.

2. Go to PMT 09 transfer of amount option (service >ledger> electronic cash ledger)

3. Electronic Cash Ledger page is displayed. Under CASH LEDGER BALANCE, Electronic Cash Ledger balance which is available for transfer and preview of updated Electronic Cash Ledger balance is displayed.

4. You can transfer any amount of tax, interest, penalty, fee or others to the appropriate tax, interest, penalty, fee or others head under IGST, CGST, SGST/UTGST and Cess. Enter the transfer amount from and transfer amount to details and Click SAVE to continue.

5. The warning popup will come click yes to proceed the transfer of amount.

6. Notice that the details are added under “Processed Records” section and table for Cash Ledger Balance-Available for transfer and Cash Ledger Balance-Preview of Updated Balance is updated. You can add multiple records under Add Record option before clicking PROCEED TO FILE.

7. Click proceed to file.

8. Select the Verification checkbox and select the Authorised Signatory. Click FILE GST PMT-09.

9. FILE WITH DSC or FILE WITH EVC.

10. After verification click proceed button. The FORM PMT 09 Will be filed after perfoming the above mentioned steps.

After GST PMT-09 Form is Filed:

• ARN will be generated.

• Message and an email will be sent to the taxpayer’s registered email and mobile number.

• Click the Services > Ledgers > Electronic Cash Ledger > View Filed GST PMT-09 to view filed Form GST PMT-09.

• You can SEARCH the details by entering the ARN NUMBER or DATE.

• Electronic cash ledger will get updated.

• Taxpayers can view or download the field GST PMT 09 form in PDF.

Eligibility to File a GST PMT 09?

Every taxpayer is eligible to file GST PMT 09 online which can be accessed on the GSTN portal. one can rectify the mistakenly wrongly paid tax readily and effortlessly.

Some important Points to Remember About GST PMT 09

• This challan is not helpful when wrongly paid challan has been utilised (in GSTR 3b).

• It’s impossible to edit GSTR 3b.

• The challan can shift only the amount of tax present in cash ledger.

• The amount once utilised and removed from cash ledger cannot be reallocated.

• Challan is useful when payment is done under the wrong head but not utilised.

• Such situations arise only in case of penalties.

• When the data in return is wrong then the data in challan will also be wrong but in sthis situation too, it can be adjusted.

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