Filing and Viewing Form GST PMT09 | Filing Form GST PMT09

1. What is Form GST PMT09?

Form GST PMT09 enables any registered taxpayer to perform intra-head or inter-head transfer of amount as available in Electronic Cash Ledger. Thus, a registered taxpayer can now file Form GST PMT09 for transfer of any amount of tax, interest, penalty, fee or others, under one (major or minor) head to another (major or minor) head, as available in the Electronic Cash Ledger.

2. What is the use of Form GST PMT09?

In case, a taxpayer deposits any amount under a major head (Integrated tax, Central tax, State/UT tax, and Cess) or minor head (Tax, Interest, Penalty, Fee and Others), they can then utilize this amount for discharging their liabilities only under that major head and minor Head. So, they need to deposit amount only under a particular Head to meet their existing liabilities under that head (only).

Form GST PMT09 on the GST portal allows taxpayers to make Intra-head and Inter-Head transfer of funds, as available in their Electronic Cash Ledger. Thus this facility can be used to transfer any amount available in Electronic Cash Ledger as given below:

To transfer amount from minor head tax under major head cess to minor head interest under major head CGST or

To transfer amount from minor head Interest under major head IGST to minor head Tax under same major head IGST.

3. From where can I file Form GST PMT09?

To file Form GST PMT09, navigate to Services > Ledgers > Electronic Cash Ledger > File GST PMT09 For Transfer of Amount option.

4. Can I select more than one major/minor head while filing Form GST PMT09?

Yes, you can select more than one major/minor heads while transferring amount from one head to another, one at a time, while filing Form GST PMT09.

5. How can I add more than one major/minor head while filing Form GST PMT09?

You can add more than one major/minor head using Add Record option before clicking PROCEED TO FILE.

Previewing and Signing Form GST PMT09

6. Can I preview Form GST PMT09 before filing?

Yes, you can view/download Form GST PMT09 in PDF format before filing the same on the GST Portal.

7. What are the modes of signing Form GST PMT09?

You can file Form GST PMT09 using DSC or EVC.

You May Also Refer:

• Paid GST in Wrong Head! How Can I Rectify GST paid Challan
• Form PMT09 is available on GST portal | Rectify errors of Cash Ledger
• Now you can Rectify Mistakes done in GST Cash Ledger

Post Filing of Form GST PMT09

8. What will happen once Form GST PMT09 is filed?

After Form GST PMT09 is filed:

ARN is generated on successful filing of Form GST PMT09.

An SMS and an email is sent to the taxpayer on his registered mobile and email id.

Electronic Cash ledger will get updated after successful filing of Form GST PMT09.

Filed form GST PMT09 will be available for view/download in PDF format.

Tracking Intimation

9. Will I get any intimation once I file Form GST PMT09?

Yes, you will receive SMS and e-mail on your registered e-mail ID and Mobile number, once Form GST PMT09 is filed.

Viewing Filed Form GST PMT09

10. From where can I view filed Form GST PMT09?

To view filed Form GST PMT09, navigate to Services > Ledgers > Electronic Cash Ledger > View Filed GST PMT09 option.

11. From where can I download filed Form GST PMT09?

To download filed Form GST PMT09, navigate to Services > Ledgers > Electronic Cash Ledger > View Filed GST PMT09 > DOWNLOAD GST PMT09(PDF) option.