From the beginning of GST Act, 2017 tax payers are facing one of the major problems while generating online challan for deposit of GST amount. The problem is writing the GST amount in wrong major head or minor head.
For example a tax payer needs to deposit Rs. 2 lakh for IGST-Tax and Rs.250.00 for IGST interest but in hurry he wrote the amount Rs.2 Lakh under CGST-Tax and Rs.250.00 under CGST interest and deposited it. Till 20-04-2020, the only remedy available to him was:-
a) Re-deposit Rs. 2 Lakh and Rs.250.00 in correct heads i.e. under IGST-Tax and IGST interest and after that
b) Claim refund of the above amount which were deposited wrongly.
The above mentioned procedure was very painful, first blocking the amount and secondly rush to GST office to claim refund and face numbers of problems there. The Government paid attention to this problem and finally introduced GST PMT-9 wef 21/04/2020 vide Notification No. 37/2020 – Central Tax New Delhi, the 28th April, 2020
The extract of the above notification has been given in Annexure-1.
GST PMT-09 is nothing but an online application form which 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.
CONDITIONS FOR GST PMT-09
GST PMT-09 is useful only when tax, interest, late fees, penalty or other amount deposited (wrongly/Correctly) are not utilized for payment (That means GSTR-3B is not offset). Once GSTR-3B is offset, amount is deducted from e-cash ledger and thereafter nothing can be done, as GSTR-3B cannot be revised or edited. Only remedy left is to adjust the amount in next GSTR-3B return.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 37/2020 – Central Tax
New Delhi, the 28th April, 2020
G.S.R. ….(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with clause (c) of rule 9 and rule 25 of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 (hereinafter referred to as the rules), made vide notification No. 31/2019 – Central Tax, dated the 28th June, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 457(E), dated the 28th June, 2019, the Government, hereby appoints the 21 st day of April, 2020, as the date from which the said provisions of the rules, shall come into force.
[F. No. CBEC-20/06/09/2019-GST]
Director, Government of India
Notification No. 31/2019 – Central Tax New Delhi,
the 28th June, 2019
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the official gazette
“(13) 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.”.
Steps for e-filing of GST PMT-9
Following are the steps for e-filing of GST-PMT-9:-
a. Login to GST Common portal www.gst.gov.in
b. Click on “Services—Ledgers—–Electronic Cash Ledger—File GST PMT-9 for transfer of amount”.
c. The cash ledger shall appear.
d. This ledger has three parts namely (1) Cash ledger balance-available for transfer (2) Cash ledger balance-preview of updated balance (3) Add record
e. In “Add Record” segment write the amount under major head and minor head from which it should be transferred to Correct Major and minor head and click on Save button.
f. E-Verify the return with EVC or DSC as the case may be as we do in case of other e-filing like GSTR-3B, GSTR-1 etc.