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How to Correction in GST Challan

01 August 2020

Dear Sir ,

I am Anoop Jain

I have a query regarding GST Challan.

Query - We have to pay GST Late fee of Rs. 1500/- ( SGST - 750/- & CGST - 750/-)

But by mistake this amount entered in tax column instead of fee column in the challan and also paid.

so how to correct this challan .kindly suggest me

Thanks

Anoop Jain
Mob : 91110-65332

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2 Replies

CA Mayank A Jain (Chartered Accountant in Practice) (1094 Points)
Replied 01 August 2020

If the challan is not paid, then you may pay under a new challan with correct values.

Where the challan has been paid, then PMT-09 could be filed for shifting balances from one head to another of cash ledgers.

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 02 August 2020

Yes, If the challan is not paid, then you may pay under a new challan with correct values.
Old unpaid challan will automatically got invalid after 15 days of generation of challan.

And if the challan has already been paid, as mentioned by you.. then you can file form PMT-09 online for shifting balances from one head to another head under cash ledgers (i.e tax to fee column)

In your case as you are already paid amount, you are required to file PMT 09.