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Form GST PMT-09 is a GST challan which is used to transfer wrongly paid amount from one head to another head in the Electronic Cash Ledger. The present article briefly explains Form GST PMT-09; steps to be followed for filing Form GST PMT-09 on GST portal and important points relating to the form.

Introduction of Form GST PMT-09

At the time of making GST payments, there are chances of the taxable person, inadvertently, making a deposit into the wrong head. Say for example, instead of depositing INR 5,000 in IGST, the taxable person wrongly deposited the amount of INR 5,000 in SGST.

Earlier, under GST law, there was no way out to rectify the mistake. Accordingly, the only one way left with the taxable person was to file a refund application in Form GST RFD-01 under the category of Excess balance in electronic cash ledger. However, the way of refund claim always leads to blockage of funds for the taxable person.

In order to overcome the hurdle, vide notification no. 31/2019- Central Tax dated 28th June 2019, sub-rule (13) was inserted to rule 87 of the Central Goods and Services Tax Rules, 2017. As per the newly inserted sub-rule, the taxable person can transfer any amount of tax, penalty, interest, fee or any other amount to the integrated tax or central tax or state tax or union territory tax or cess. Such transfer is possible only in the electronic cash ledger using Form GST PMT-09.

Interestingly, the above insertion was introduced on 28th June 2019 but was to be effective from the date to be notified in future. Suddenly, after a long gap of time, on 21st April 2020 Form GST PMT-09 was deployed on GST portal, however, the provisions of rule 87(13) were still not made effective.

Realizing the mistake, finally, the Central Board of Indirect Taxes and Customs, vide notification no. 37/2020 – Central Tax dated 28th April 2020, made the provisions of sub-rule (13) to rule 87 effective retrospectively from 21st April 2020.

Filing of Form GST PMT-09

The registered taxable person, willing to transfer the amount by filing Form GST PMT-09, should follow below steps-

STEP 1 – Visit site and click ‘Login’.

STEP 2 – Enter login credentials i.e., Username; Password and Characters.

STEP 3 – Navigate the path Services > Ledgers > Electronic Cash Ledger.

STEP 4 – Select ‘File GST PMT-09 for transfer of amount.

STEP 5 – Form GST PMT-09 will be displayed. The form is divided into three tables, each explained hereunder-

  1. ‘Cash ledger balance-available for transfer’ – here the amount available under electronic cash ledger will be auto-populated.
  2. ‘Cash ledger balance-preview of updated balance’ – here the details of updated balance after making the required transfer will be reflected.
  3. ‘Add record’ – here the taxable person is required to enter details of the amount to be transferred from the major/ minor head to major/ minor head.

STEP 7 – Click SAVE.

STEP 8 – Tick the verification check box.

STEP 9 – Select the ‘Authorized Signatory’ name from the drop-down list.

STEP 10 – Click ‘File GST PMT-09’ and submit.

Important points relating to Form GST PMT-09

The taxable person wiling to file Form GST PMT-09 should keep following crucial points in mind-

  • Major heads as per Form GST PMT-09 are-
    • Integrated tax,
    • Central tax,
    • State/ Union territory tax, and
    • Cess
  • Minor heads as per Form GST PMT-09 are-
    • Tax,
    • Interest,
    • Penalty,
    • Fees, and
    • Any other amount.
  • Form GST PMT-09 is useful to transfer amount from one major/ minor head to another major/ minor head. Notably, the amount from one minor head can be relocated/ transferred to another minor head under the same major head.
  • Transfer using Form GST PMT-09 is possible only if there is appropriate available balance under the transferring head at the time of transfer.
  • The wrong amount of tax liability which is already debited/ utilized from the electronic cash ledger cannot be rectified using Form GST PMT-09. In nut-shell, Form GST PMT-09 allows the transfer of the amount that is available in the electronic cash ledger.