Rule 87(13) and Form GST PMT-09 made effective w.e.f 21st April 2017

Rule 87 (13) of CGST Rules, 2017: A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09.

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  on Form GST PMT-09:

a) What is FORM GST PMT-09?

Ans: Form GST PMT-09 is a form which enables you to perform intra-head or inter-head transfer of amount available in Electronic Cash Ledger. It facilitates a registered taxpayer to 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 which is available in the Electronic Cash Ledger.

b) From where can I file PMT-09?

Ans: Form GST PMT-09 is a form which enables you to perform intra-head or inter-head transfer of amount available in Electronic Cash Ledger. It facilitates a registered taxpayer to 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 which is available in the Electronic Cash Ledger.

c) Is there is any offline tool for filing PMT-09?

Ans: Currently, Form GST PMT-09 can be filed through online mode only.

d) Can I Select more than one major/minor head whiling filing FORM GST PMT-09?

Ans: Yes, you can select more than one major/minor head while transferring amount from one head to another, one at a time while filing Form GST PMT-09.

e) Can I preview FORM GST PMT-09 before filing?

Ans: Yes, you can view/download Form GST PMT-09 in PDF format before filing on the GST Portal.

f) What are the modes of signing FORM GST PMT-09?

Ans: You can file Form GST PMT-9 using DSC or EVC.

(i) Digital Signature Certificate (DSC)

Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities.

The GST Portal accepts only PAN based Class II and III DSC.

 To obtain a DSC, please contact any one of the Authorised DSC-issuing Certifying Authorities: http://www.cca.gov.in/cca/?q=licensed_ca.html

(ii) Electronic Verification Code (EVC)

The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. The OTP is sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.

g) What will happen once FORM GST PMT-09 id filed?

Ans: 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.

h) Will I get any intimation once I filed FORM GST PMT-09?

Ans: Yes, you will receive SMS and e-mail on your registered e-mail ID and Mobile number, once Form GST PMT-09 is filed.

i) From where Can I view filed FORM GST PMT-09?

Ans: To view filed Form GST PMT-09, navigate to Services > Ledgers > Electronic Cash Ledger > View Filed GST PMT-09 option.

j) From where I can download filed FORM GST PMT-09?

Ans: To download filed Form GST PMT-09, navigate to Services > Ledgers > Electronic Cash Ledger > View Filed GST PMT-09 > DOWNLOAD GST PMT-09(PDF) option.

User Manual to guide taxpayer- https://tutorial.gst.gov.in/userguide/ledgers/index.htm#t=Manual_pmt09.htm

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