FAQs on  Filing and Viewing Form GST PMT-09

Filing Form GST PMT-09

Q.1 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.

Q.2 From where can I file Form GST PMT-09?

Ans. To file Form GST PMT-09, navigate to Services > Ledgers > Electronic Cash Ledger > File GST PMT-09 For Transfer of Amount option.

Q.3 Is there any Offline Tool for Filing Form GST PMT-09?

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

Q.4 Can I select more than one major/minor head while 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.

Previewing and Signing Form GST PMT-09

Q.5 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.

Q.6 What are the modes of signing Form GST PMT-09?

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

(a) 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

(b) 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.

Post Filing of Form GST PMT-09

Q.7 What will happen once Form GST PMT-09 is 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.

Tracking Intimation

Q.8 Will I get any intimation once I file 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.

Viewing Filed Form GST PMT-09

Q.9 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.

Q.10 From where can I 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.

B. Manual on Filing and Viewing Form GST PMT-09

How can I file and view Form GST PMT-09?

To file and view Form GST PMT-09, perform following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed. Login to the GST Portal with valid credentials.

2. Navigate to ServicesLedgersElectronic Cash Ledger option.

Filing and Viewing Form GST PMT-09 Image 1

3. Click File GST PMT-09 For Transfer of Amount option.

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4. Electronic Cash Ledger page is displayed. Under CASH LEDGER BALANCE, Electronic Cash Ledger balance which is available for transfer and preview of updated Electronic Cash Ledger balance is displayed.

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5. You can 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. Enter the transfer amount from and transfer amount to details and click SAVE to continue.

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8. Click YES to proceed the transfer of amount.

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9. Notice that the details are added under “Processed Records” section and table for Cash Ledger Balance-Available for transfer and Cash Ledger Balance-Preview of Updated Balance is updated. You can add multiple records under Add Record option before clicking PROCEED TO FILE.

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9. Click PROCEED TO FILE.

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10. Select the Verification checkbox and select the Authorised Signatory. Click FILE GST PMT-09.

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11. Click YES.

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12. Click the FILE WITH DSC or FILE WITH EVC button.

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13. Click PROCEED.

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15. A confirmation message is displayed that the filing has been successful and ARN is displayed on the screen. Click OK.

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16. Click the Services > Ledgers > Electronic Cash Ledger > View Filed GST PMT-09 to view filed Form GST PMT-09.

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17. You can SEARCH the details by entering the ARN NUMBER or DATE.

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18. The details are displayed. You can click the ARN hyperlink to view the ARN details.

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19. You can click the DOWNLOAD GST PMT-09(PDF) to download the filed Form GST PMT-09.

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2 Comments

  1. usha aggarwal says:

    Hello Sir/Madam,

    We have mistakenly paid tax under 3.1(a) instead of 3.1(b) as payment pertains to SEZ with tax in Jan 2020…can we rectify the same as we are getting emails that ICEGATE has negative balance

    Thanks

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