FAQs on  Filing and Viewing Form GST PMT-09

Q.1 What is Form GST PMT-09?

Ans: Form GST PMT-09 enables any registered taxpayer to perform intra-head or inter-head transfer of amount as available in Electronic Cash Ledger. Thus, a registered taxpayer can now file Form GST PMT-09 for transfer of any amount of tax, interest, penalty, fee or others, under one (major or minor) head to another (major or minor) head, as available in the Electronic Cash Ledger.

Q.2 What is the use of Form GST PMT-09?

Ans: In case, a taxpayer deposits any amount under a major head (Integrated tax, Central tax, State/UT tax, and Cess) or minor head (Tax, Interest, Penalty, Fee and Others), they can then utilize this amount for discharging their liabilities only under that major head and minor Head. So, they need to deposit amount only under a particular Head to meet their existing liabilities under that head (only).

Form GST PMT-09 on the GST portal allows taxpayers to make Intra-head and Inter-Head transfer of funds, as available in their Electronic Cash Ledger. Thus this facility can be used to transfer any amount available in Electronic Cash Ledger as given below:

  • To transfer amount from minor head tax under major head cess to minor head interest under major head CGST or
  • To transfer amount from minor head Interest under major head IGST to minor head Tax under same major head IGST.

Q.3 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.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 heads while transferring amount from one head to another, one at a time, while filing Form GST PMT-09.

Q.5 How can I add more than one major/minor head while filing Form GST PMT-09?

Ans: You can add more than one major/minor head using Add Record option before clicking PROCEED TO FILE.

Previewing and Signing Form GST PMT-09

Q.6 Can I preview Form GST PMT-09 before filing?

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

Q.7 What are the modes of signing Form GST PMT-09?

Ans: You can file Form GST PMT-09 using DSC or EVC.

Post Filing of Form GST PMT-09

Q.8 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.9 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.10 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.11 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.

Filing and Viewing Form GST PMT-09 Image 2

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.

Filing and Viewing Form GST PMT-09 Image 3

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.

Filing and Viewing Form GST PMT-09 Image 4

8. Click YES to proceed the transfer of amount.

Filing and Viewing Form GST PMT-09 Image 5

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.

Filing and Viewing Form GST PMT-09 Image 6

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.

Filing and Viewing Form GST PMT-09 Image 9

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

Filing and Viewing Form GST PMT-09 Image 10

13. Click PROCEED.

Filing and Viewing Form GST PMT-09 Image 12

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

Filing and Viewing Form GST PMT-09 Image 12

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.

Filing and Viewing Form GST PMT-09 Image 14

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

Filing and Viewing Form GST PMT-09 Image 15

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

Filing and Viewing Form GST PMT-09 Image 16

(Republished with amendments)

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Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

Source- gst.gov.in

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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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