Shift of funds from cgst to sgst in electronic cash ledger

As on 21 April 2020

PMT-09 is LIVE on the GST portal.

1. If the wrong tax has already been utilized for making any payment, then this challan is not useful. This challan only allows shifting of the amounts that are available in the electronic cash ledger.
   For instance, in case an amount has been misreported in the GSTR-3B, there is no way to rectify the same as the GSTR-3B is non-editable. In such case, only and adjustment in the next month’s return can be made.
2. The amount once utilized and removed from cash ledger cannot be reallocated.
3. Major head refers to- Integrated tax, Central tax, State/UT tax, and Cess.
4. Minor head refers to- Tax, Interest, Penalty, Fee and Others.

Step by Step Guide to Filing Form PMT-09

Step 1: Log in to the GST Portal.

Step 2: Select Services>Ledger>Electronic cash ledger. 

Step 3: Select ‘File GST PMT-09 for transfer of amount’. 

Step 4: Save the details – After saving the details

Step 5: Verification

Step 6: Add Signatory: Click on the declaration checkbox and select the authorised signatory.

Click on ‘File GST PMT-09’ and then enter the OTP.