GST PMT - 09 vide Notification No. 37/2020 By CS Sumit Chudasama

GST PMT 09 (Transfer of balance available in electronic cash ledger, between major and minor heads of GST)

As per Sub Rule 13 of Rule 87 of CGST Rules, 2017, A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09.

Central Board of Indirect Taxes and Customs vide Notification No. 37/2020 – Central Tax dated 28th April, 2020 appoints 21st day of April, 2020 for Implementation of such most awaited provision.

Sometimes, the taxpayer pays the amount under the wrong head and it cannot be used to discharge the liabilities which may be due in another head. In such cases taxpayers can claim the refund of the amount which may have been deposited under wrong head in GST by filing a refund application in FORM RFD-01 under the category “Excess balance in electronic cash ledger”.

The process of filing refund claim and its disbursement can sometimes lead to blockage of funds for the taxpayer. Now with the introduction of GST PMT 09, enables a taxpayer to make intra-head or inter-head transfer of amount available in Electronic Cash Ledger. Thus, a registered taxpayer can now file Form GST PMT-09 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.

Form GST PMT 09 provides flexibility to taxpayers to make multiple transfers from more than one Major/Minor head to another Major/Minor head if the amount is available in the Electronic Cash Ledger.

To file Form GST PMT-09 taxpayers are required to login on GST portal with valid credentials and navigate to Services > Ledgers > Electronic Cash Ledger > File GST PMT-09 For Transfer of Amount option.

After successfully Form Filed, ARN generated > SMS and Email sent to taxpayer on his registered Mobile Number and Email id > Electronic Cash Ledger updated > Available for View and Download.

  • If the wrong tax has already been utilized for making any payment, then this form is not useful. This Form only allows transfer of the amounts that are available in the electronic cash ledger.
  • Major head Refers to – Integrated Tax, Central Tax, State Tax
  • Minor head Refers to – Tax, Interest, Penalty, Fees and other.
  • Once the Amount removed from Cash Ledger it cannot be reallocated.

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