Taxpayers deposit money using challan and the paid amount gets credited in the particular head in the Electronic Cash ledger and the same can be utilized in settling liabilities of that head only. In case a taxpayer deposited any amount under a major head i.e. IGST, CGST, SGST/UTGST and Cess or minor head i.e. Tax, Interest, Penalty, Fee and Others, they can then utilize this amount for discharging their liabilities only under that major head and minor head. Sometimes, inadvertently, 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.
Form GST PMT-09 is now available on GST portal and it enables a taxpayer to make intra-head or inter-head transfer of amount available in Electronic Cash Ledger. A taxpayer can file GST PMT 09 for transfer of any amount of tax, interest, penalty, fee or others available under one (major or minor) head to another (major or minor) head 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 Form GST PMT-09 is filed:
- ARN is generated on successful filing of Form GST PMT-09.
- 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 PMT-09.
- Filed form GST PMT-09 will be available for view/download in PDF format.
A detailed FAQ and User Manual to guide taxpayer on Form PMT-09 has been provided below:
Manual > Filing and Viewing Form GST PMT-09
How can I file and view Form GST PMT-09?
To file and view Form GST PMT-09, perform following steps:
1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed. Login to the GST Portal with valid credentials.
2. Navigate to Services > Ledgers > Electronic Cash Ledger option.
3. Click File GST PMT-09 For Transfer of Amount option.
4. 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.
5. 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.
8. Click YES to proceed the transfer of amount.
9. 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 .
9. Click PROCEED TO FILE .
10. Select the Verification checkbox and select the Authorised Signatory. Click FILE GST PMT-09.
11. Click YES .
12. Click the FILE WITH DSC or FILE WITH EVC button.
13. Click PROCEED .
15. A confirmation message is displayed that the filing has been successful and ARN is displayed on the screen. Click OK.
16. Click the Services > Ledgers > Electronic Cash Ledger > View Filed GST PMT-09 to view filed Form GST PMT-09.
17. You can SEARCH the details by entering the ARN NUMBER or DATE .
18. The details are displayed. You can click the ARN hyperlink to view the ARN details.
19. You can click the DOWNLOAD GST PMT-09(PDF) to download the filed Form GST PMT-09.
Reference- www.gst.gov.in
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