21 August 2019
I have deposited amount under head CESS while making payment for GSTR 3B instead of SGST. There are no transactions for which I need balance in cash ledger under CESS head. Now I need to know how can I adjust that CESS amount. I heard about the option of PMT-09 but it is not available on Portral. So can we file PMT-09 in offline mode in format as prescribed in notification. or else how much time it would take to get refund of Excess amount paid in case I opt for Refund option. Please guide me as amount involved is quite high and need urgent solution.
CAclubindia
