The CBIC has recently introduced Form PMT-09 for transfer of amount from one head to another head. This enables a registered taxpayer to transfer any amount of tax, interest, penalty, etc. that is available in the electronic cash ledger, to the appropriate tax or cess head under IGST, CGST and SGST in the electronic cash ledger.

Hence, if a taxpayer has wrongly paid CGST instead of SGST, he can now rectify the same using Form PMT-09 by reallocating the amount from the CGST head to the SGST head.

Key points to note about Form GST PMT-09:

  • If the wrong tax has already been utilized for making any payment, then this form is not useful. This Form only allows transfer 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.
  • The amount once utilized and removed from cash ledger cannot be
  • Major head refers to- Integrated tax, Central tax, State/UT tax, and Cess.
  • Minor head refers to- Tax, Interest, Penalty, Fee and Others.

Filing Procedure of PMT-09

To file the GST PMT-09 on the GST Portal, perform following steps:

1. Access the https://www.gst.gov.in/ The GST Home page is displayed.

2. Click the Services > Ledgers > Electronic Cash Ledger. 

Electronic Cash Ledger

3. Click on “File GST PMT-09 For Transfer of Amount” , then the following window is displayed with following details:

Cash Ledger Balance

> Cash ledger balance-available for transfer : In this table, we will able to view the    balance available in an electronic cash ledger.

> Cash ledger balance-preview of updated balance : In this table, we will able to view the updated balance of cash ledger after updating the details as per the requirement (Under Major head / Minor head).

> Add record : In these table, we will enter the details in “Transfer amount from” and “Transfer amount to” column as per the requirement.

4. We need to enter the details in “Add record” table to proceed the Form. Let’s discuss this with the help of an example.

My electronic cash ledger balance is Rs. 6 ( Rs. 3 under CGST and SGST) under tax head and I need to transfer the CGST amount in SGST head with same minor head i.e. tax. Let’s see with the help of a screenshot:

i. Please see my Cash ledger balance-available for transfer , where Rs. 6 balance is reflected under tax head.

Cash Balance for Transfer

ii. We will enter the details in “Add record” table: 

Add Record

As per the example I need to transfer the CGST amount in SGST head with same minor head i.e. tax. The following details I have entered:

Transfer Amount From: In this table, we need to enter the details of the head (Major,Minor and Amount available) from which amount needs to be transferred.

Transfer Amount to: In this table, we need to enter the details of the head (Major,Minor and Amount) where we need to transfer the amount.

iii. After entering the details in add record, amount will get updated in Cash ledger balance-preview of updated balance after clicking on save tab.

warning

Cash update Balance

* Updated balance of Rs. 6 is reflected in SGST under tax head.

5. When we saved the details, the entered details will get reflected with processed records.

Processed Record

6. Click on “Proceed to file”, then following screen is displayed.

Proceed to file

7. Click on declaration box and select the authorised signatory.

verification

8. Click on “File GST PMT-09” and enter the OTP.

Warning 1

9. The success message is displayed and ARN will sent to your e-mail address and mobile phone number.

10. After successfully filing of PMT-09 , amount will get updated to cash ledger.

Cash Balanace as on 21-04-2020

11. A taxpayer can also view the filed PMT-09 with the same path (Services > Ledgers > Electronic Cash Ledger).

Electronic Cash Ledger 1

I hope this article will help you to file the PMT-09. Please share your valuable views about the article.

Author Bio

Qualification: CS
Company: N/A
Location: Delhi, New Delhi, IN
Member Since: 15 Jul 2018 | Total Posts: 34
Company Secretary by Profession, Certified CSR and GST Professional from ICSI Contact us @ shashank.kothiyal9@gmail.com View Full Profile

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19 Comments

  1. Richa Kansal says:

    Hii Mustafa Ji,

    Yes, you can transfer TDS cash balance available in electronic cash ledger from one minor head/ major head to another minor head/major head through PMT-09.

    As The Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) are also accounted for in the Electronic Cash Ledger as cash deposits of the taxpayer as per Section 49 of the CGST Act, 2017 in accordance with Rule 87 (9) of the CGST Rules, 2017.

    For further query, you can reach us at kansalricha4@gmail.com

  2. Mustafa says:

    Thank Sir for detail explanation, But sir I have query, I have balance in IGST cash ledger due to TDS credit, that balance can i transfer in CGST & SGST,

    1. RICHA KANSAL says:

      Hii Mustafa Ji,

      Yes, you can transfer TDS cash balance available in electronic cash ledger from one minor head/ major head to another minor head/major head through PMT-09.

      As The Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) are also accounted for in the Electronic Cash Ledger as cash deposits of the taxpayer as per Section 49 of the CGST Act, 2017 in accordance with Rule 87 (9) of the CGST Rules, 2017.

      For further query, you can reach us at kansalricha4@gmail.com

  3. CA. V Kalyan says:

    getting this error The Acknowledgment Reference Number: is {“status_cd”:”0″,”error”:{“error_cd”:”LG9223″,”message”:”Something seems to have gone wrong while processing your request. Please try again. If error persists quote error number LG9223 when you contact customer care for quick resolution”}} .

  4. ankit3210 says:

    A very insightful write-up, Shashank Sir!
    PMT-09 has been brought in at a very right time. Multiple cases of blockages made in wrong payment heads will be cleared and can be used for making upcoming payments by the GST taxpayers in this period of liquidity issues.

  5. sanjeevnanda says:

    A very well explained, concise, and detailed write-up, explaining a fairly recent topic. The PMT-09 ‘challan’ is a very obtuse ruling for de-marking wrongly paid tax, in my opinion. The center is in over-drive mode tweaking trading regulations under this GST regime. You have illustrated this concept really nicely.
    ~Sanjeev Nanda

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