Good News !!! PMT 09 Enable

Form PMT 09 has been enabled in the GST Portal :

This helps Tax Payer to transfer any amount of Tax, Interest , penalty, fee or any amount available in the any one head (CGST/SGST/IGST Cess) to Other head (CGST/SGST/IGST/Cess)
Replies (4)
Quick Summary
The GST Portal has now enabled the PMT-09 form, a significant update for taxpayers. This allows for the transfer of any tax, interest, penalty, or fee amounts between different heads like CGST, SGST, IGST, and Cess. While the form is active, Rule 87(13) is not yet effective, though it was notified earlier. This feature, stemming from Finance (No. 2) Act 2019, offers greater flexibility in managing tax liabilities.

But rule 87(13) is not effective yet
It's already being Notified by Notification 1/2020, DT.1.1.2020 , but available & enable now in the portal.
Yes... Exactly good news...

Thank You for the update Mr Pankaj Rawat Ji...
Dear Banshidhar

Yes you are correct .
notification 1/2020 brought into effect sub-section (10) of Section 49 [inserted vide Section 99 of Finance (No. 2), 2019. Notification to insert sub-rule (13) in rule 87 was issued under said sub-section but from date to be notified as mentioned in the said notification. So date is still to be notified. Regards


Thanks Dear Mr Raja ji

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