The article explains the applicability of Form GST PMT-09 under Rule 87(14) for transferring cash balances between GSTINs having the same PAN. It clarifies that such transfers are permitted only within the same PAN and not across different PANs. Cash can be transferred across major and minor heads, but with restrictions: transfers are allowed between IGST and CGST, while transfers involving SGST and Cess are not permitted for different GSTINs. However, transfers between all minor heads (tax, interest, penalty, fees, others) are freely allowed. Importantly, balances in the electronic credit ledger cannot be transferred at all. The article also provides practical scenarios and a workaround to move balances indirectly from SGST/Cess via IGST/CGST using multiple PMT-09 filings without additional cash outflow. Overall, it highlights compliance boundaries while offering practical strategies to optimize cash ledger utilization under GST law.
1. Coverage of this article:
a. In this article, I am discussing the applicability of Form GST PMT-09 for transfer of cash balance in different GSTIN.
b. Whether we can transfer the amount of cash ledger in various major or minor heads.
c. Further, are there any restriction on transferring the cash from major to another major head or from one minor head to another minor head?
2. Full form of PMT:
Full form of PMT is “Payment Tax Forms”.
3. What is Form GST PMT 09:
a. This form is used for transferring of cash balance within same GSTIN or different GSTIN having same PAN.
b. In this article, I am covering only transferring of cash balance in different GSTIN having same PAN.
4. Types of transfer:
| S No | Particulars | Allowed or not |
| 1 | Transfer of cash within same GSTIN | Yes |
| 2 | Transfer of cash in a different GSTIN having same PAN | Yes |
| 3 | Transfer of cash in a different GSTIN having different PAN | No |
a. A person can transfer the cash balance in their own GSTIN having same PAN.
b. It is not permissible to transfer the cash balance in the other GSTIN having different PAN.
c. Example: A Ltd cannot transfer the cash balance in the GSTIN of B Ltd. It is because they both are having different PAN.
5. Types of Major & Minor heads:
| S No | Major heads | Minor heads |
| 1 | IGST | Tax |
| 2 | CGST | Interest |
| 3 | SGST | Fees |
| 4 | Cess | Penalty |
| 5 | Others |
There are total 4 major head & 5 minor heads in this form for the purpose of transferring of cash balance.
6. Transfer of cash balance between major heads:
| S No | Transfer from | Transfer to | Permissible |
| 1 | IGST | IGST | Yes |
| 2 | IGST | CGST | Yes |
| 3 | IGST | SGST | No |
| 4 | IGST | Cess | No |
| 5 | CGST | IGST | Yes |
| 6 | CGST | CGST | Yes |
| 7 | CGST | SGST | No |
| 8 | CGST | Cess | No |
| 9 | SGST | IGST | No |
| 10 | SGST | CGST | No |
| 11 | SGST | SGST | No |
| 12 | SGST | Cess | No |
| 13 | Cess | IGST | No |
| 14 | Cess | CGST | No |
| 15 | Cess | SGST | No |
| 16 | Cess | Cess | No |
a. I am clarifying that to my article readers that you can transfer the cash balance from CGST & IGST major head to IGST & CGST head but transfer from or transfer to SGST & cess head are not permitted.
7. Transfer of cash balance between minor heads:
| S No | Transfer from | Transfer to | Permissible |
| 1 | Tax | Tax | Yes |
| 2 | Tax | Interest | Yes |
| 3 | Tax | Fees | Yes |
| 4 | Tax | Penalty | Yes |
| 5 | Tax | Others | Yes |
| 6 | Interest | Tax | Yes |
| 7 | Interest | Interest | Yes |
| 8 | Interest | Fees | Yes |
| 9 | Interest | Penalty | Yes |
| 10 | Interest | Others | Yes |
| 11 | Fees | Tax | Yes |
| 12 | Fees | Interest | Yes |
| 13 | Fees | Fees | Yes |
| 14 | Fees | Penalty | Yes |
| 15 | Fees | Others | Yes |
| 16 | Penalty | Tax | Yes |
| 17 | Penalty | Interest | Yes |
| 18 | Penalty | Fees | Yes |
| 19 | Penalty | Penalty | Yes |
| 20 | Penalty | Others | Yes |
| 21 | Others | Tax | Yes |
| 22 | Others | Interest | Yes |
| 23 | Others | Fees | Yes |
| 24 | Others | Penalty | Yes |
| 25 | Others | Others | Yes |
I am clarifying that to my article readers that you can transfer the cash balance from minor head to another minor head. There are no such restrictions between minor heads.
8. Credit ledger balance:
The balance of input in electronic credit ledger cannot be transferred within the same or different GSTIN.
9. 1st scenario IGST to various major and minor head:
a. I have covered the scenarios in 6th & 7th point which is related to the transfer of cash balance into major and minor heads.
b. Now, I am covering the scenario that combines both heads which will be helpful for the readers at the time filing of this form PMT 09.
| S No | Transfer from major head | Transfer from minor head | Transfer to major head | Transfer to minor head |
| 1 | IGST | Tax | IGST | Allowed between all minor heads |
| 2 | IGST | Interest | IGST | Allowed between all minor heads |
| 3 | IGST | Fees | IGST | Allowed between all minor heads |
| 4 | IGST | Penalty | IGST | Allowed between all minor heads |
| 5 | IGST | Others | IGST | Allowed between all minor heads |
| 6 | IGST | Tax | CGST | Allowed between all minor heads |
| 7 | IGST | Interest | CGST | Allowed between all minor heads |
| 8 | IGST | Fees | CGST | Allowed between all minor heads |
| 9 | IGST | Penalty | CGST | Allowed between all minor heads |
| 10 | IGST | Others | CGST | Allowed between all minor heads |
| 11 | IGST | Tax | SGST | Not allowed between all minor heads |
| 12 | IGST | Interest | SGST | Not allowed between all minor heads |
| 13 | IGST | Fees | SGST | Not allowed between all minor heads |
| 14 | IGST | Penalty | SGST | Not allowed between all minor heads |
| 15 | IGST | Others | SGST | Not allowed between all minor heads |
| 16 | IGST | Tax | Cess | Not allowed between all minor heads |
| 17 | IGST | Interest | Cess | Not allowed between all minor heads |
| 18 | IGST | Fees | Cess | Not allowed between all minor heads |
| 19 | IGST | Penalty | Cess | Not allowed between all minor heads |
| 20 | IGST | Others | Cess | Not allowed between all minor heads |
In this scenario, I have explained that IGST balances can be transfer into various major and minor heads except some cases. IGST balance cannot be transfer into SGST & cess head of another GSTIN.
10. 2nd scenario CGST to various major and minor head:
In this scenario, I have explained that CGST balances can be transfer into various major and minor heads except some cases.
| S No | Transfer from major head | Transfer from minor head | Transfer to major head | Transfer to minor head |
| 1 | CGST | Tax | CGST | Allowed between all minor heads |
| 2 | CGST | Interest | CGST | Allowed between all minor heads |
| 3 | CGST | Fees | CGST | Allowed between all minor heads |
| 4 | CGST | Penalty | CGST | Allowed between all minor heads |
| 5 | CGST | Others | CGST | Allowed between all minor heads |
| 6 | CGST | Tax | SGST | Not allowed between all minor heads |
| 7 | CGST | Interest | SGST | Not allowed between all minor heads |
| 8 | CGST | Fees | SGST | Not allowed between all minor heads |
| 9 | CGST | Penalty | SGST | Not allowed between all minor heads |
| 10 | CGST | Others | SGST | Not allowed between all minor heads |
| 11 | CGST | Tax | IGST | Allowed between all minor heads |
| 12 | CGST | Interest | IGST | Allowed between all minor heads |
| 13 | CGST | Fees | IGST | Allowed between all minor heads |
| 14 | CGST | Penalty | IGST | Allowed between all minor heads |
| 15 | CGST | Others | IGST | Allowed between all minor heads |
| 16 | CGST | Tax | Cess | Not allowed between all minor heads |
| 17 | CGST | Interest | Cess | Not allowed between all minor heads |
| 18 | CGST | Fees | Cess | Not allowed between all minor heads |
| 19 | CGST | Penalty | Cess | Not allowed between all minor heads |
| 20 | CGST | Others | Cess | Not allowed between all minor heads |
11. 3rd scenario SGST to various major and minor head:
In this scenario, I have explained that SGST balances can be transfer or not into various major and minor heads.
| S No | Transfer from major head | Transfer from minor head | Transfer to major head | Transfer to minor head |
| 1 | SGST | Tax | SGST | Not allowed between all minor heads |
| 2 | SGST | Interest | SGST | Not allowed between all minor heads |
| 3 | SGST | Fees | SGST | Not allowed between all minor heads |
| 4 | SGST | Penalty | SGST | Not allowed between all minor heads |
| 5 | SGST | Others | SGST | Not allowed between all minor heads |
| 6 | SGST | Tax | CGST | Not allowed between all minor heads |
| 7 | SGST | Interest | CGST | Not allowed between all minor heads |
| 8 | SGST | Fees | CGST | Not allowed between all minor heads |
| 9 | SGST | Penalty | CGST | Not allowed between all minor heads |
| 10 | SGST | Others | CGST | Not allowed between all minor heads |
| 11 | SGST | Tax | IGST | Not allowed between all minor heads |
| 12 | SGST | Interest | IGST | Not allowed between all minor heads |
| 13 | SGST | Fees | IGST | Not allowed between all minor heads |
| 14 | SGST | Penalty | IGST | Not allowed between all minor heads |
| 15 | SGST | Others | IGST | Not allowed between all minor heads |
| 16 | SGST | Tax | Cess | Not allowed between all minor heads |
| 17 | SGST | Interest | Cess | Not allowed between all minor heads |
| 18 | SGST | Fees | Cess | Not allowed between all minor heads |
| 19 | SGST | Penalty | Cess | Not allowed between all minor heads |
| 20 | SGST | Others | Cess | Not allowed between all minor heads |
12. 4th scenario Cess to various major and minor head:
In this scenario, I have explained that Cess balances can be transfer or not into various major and minor heads.
| S No | Transfer from major head | Transfer from minor head | Transfer to major head | Transfer to minor head |
| 1 | Cess | Tax | Cess | Not allowed between all minor heads |
| 2 | Cess | Interest | Cess | Not allowed between all minor heads |
| 3 | Cess | Fees | Cess | Not allowed between all minor heads |
| 4 | Cess | Penalty | Cess | Not allowed between all minor heads |
| 5 | Cess | Others | Cess | Not allowed between all minor heads |
| 6 | Cess | Tax | SGST | Not allowed between all minor heads |
| 7 | Cess | Interest | SGST | Not allowed between all minor heads |
| 8 | Cess | Fees | SGST | Not allowed between all minor heads |
| 9 | Cess | Penalty | SGST | Not allowed between all minor heads |
| 10 | Cess | Others | SGST | Not allowed between all minor heads |
| 11 | Cess | Tax | IGST | Not allowed between all minor heads |
| 12 | Cess | Interest | IGST | Not allowed between all minor heads |
| 13 | Cess | Fees | IGST | Not allowed between all minor heads |
| 14 | Cess | Penalty | IGST | Not allowed between all minor heads |
| 15 | Cess | Others | IGST | Not allowed between all minor heads |
| 16 | Cess | Tax | CGST | Not allowed between all minor heads |
| 17 | Cess | Interest | CGST | Not allowed between all minor heads |
| 18 | Cess | Fees | CGST | Not allowed between all minor heads |
| 19 | Cess | Penalty | CGST | Not allowed between all minor heads |
| 20 | Cess | Others | CGST | Not allowed between all minor heads |
13. Summary chart:
| S No | Transfer between Major Heads | Transfer between Minor Heads |
| 1 | IGST to IGST | Allowed between all Minor Heads |
| 2 | IGST to CGST | Allowed between all Minor Heads |
| 3 | IGST to SGST | Not allowed between all Minor Heads |
| 4 | IGST to Cess | Not allowed between all Minor Heads |
| 5 | CGST to CGST | Allowed between all Minor Heads |
| 6 | CGST to IGST | Allowed between all Minor Heads |
| 7 | CGST to SGST | Not allowed between all Minor Heads |
| 8 | CGST to Cess | Not allowed between all Minor Heads |
| 9 | SGST to SGST | Not allowed between all Minor Heads |
| 10 | SGST to IGST | Not allowed between all Minor Heads |
| 11 | SGST to CGST | Not allowed between all Minor Heads |
| 12 | SGST to Cess | Not allowed between all Minor Heads |
| 13 | Cess to Cess | Not allowed between all Minor Heads |
| 14 | Cess to IGST | Not allowed between all Minor Heads |
| 15 | Cess to CGST | Not allowed between all Minor Heads |
| 16 | Cess to SGST | Not allowed between all Minor Heads |
It is a summary table in which I have covered all the situations.
14. Note:
a. If any major head is SGST or cess then transfer is not permissible.
b. Suppose, Mr. Ram wants to transfer interest balance of SGST into interest head of CGST. It is not permitted as per the rules.
c. Transfer of cash balance into same GSTIN will be covered in a separate article.
15. Bare Act of Rule 87(14):
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 central tax or integrated tax of a distinct person as specified in sub-section (4) or, as the case may be, sub-section (5) of section 25, in FORM GST PMT-09.
As per this rule, only IGST & CGST balance can be transfer. SGST & cess balances are not allowed at all. You cannot transfer from or transfer to from these two heads in case of different GSTIN under same PAN.
16. 1st Screenshot of the portal:
a. In this scenario, I want to transfer money from IGST tax head to tax head of same major head & this is permissible & portal allowed this because here we are transferring the cash into different GSTIN.
b. But it is not permissible if we transfer within same GSTIN. Here, we can enter the amount in any minor head.
17. 2nd Screenshot of the portal:
a. In this scenario, I want to transfer money from CGST tax head to IGST tax head & this is permissible & portal allowed this.
b. We can enter the amount in any minor head. It is permissible in both cases whether we are transferring within the same or different GSTIN.
18. 3rd Screenshot of the portal:
a. In this scenario, I want to transfer Rs 1 from SGST tax head to IGST tax head. It is not permissible if we are transferring the cash in different GSTIN.
b. SGST & cess head is not permissible in this case as per Rule 87(14).
19. Note:
a. If you want to transfer SGST & cess cash balance to a different GSTIN. It is not permissible.
Solution: First of all, transfer the cash balance into IGST or CGST head within the same GSTIN from SGST or cess head.
a) Now transfer this balance from IGST or CGST head to IGST or CGST head to a different GSTIN.
b) After that, transfer the IGST or CGST balance into SGST or cess head within the same GSTIN.
c) After filing of multiple PMT 09, balance will be transfer without using the bank balance. There will be no extra cash outflow.
Conclusion:
It will save the cash outflow of your company. You no need to deposit the cash from the bank account. You can use the cash ledger balance by using this process. We are also not violating the any provision of the GST Act.
b. A person cannot transfer the cash balance to a different GSTIN which is related to the other person as per Rule 87(14).
c. The credit ledger balance cannot be transferred at all, either within the same or to a different GSTIN.
20. Refer to the article: Transfer of cash within the same GSTIN under Rule 87 using Form PMT 09
https://taxguru.in/goods-and-service-tax/transfer-adjustment-cash-ledger-balance-gstin-pmt-09.html
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If you have any queries, you can reach the author by email at caashishsingla878@gmail.com.
Disclaimer: The views and opinions expressed in this article are those of the author. This article is intended for general information purposes only and does not constitute professional advice. Readers are strongly advised to consult a qualified professional for guidance specific to their individual situation before making any financial, legal, or tax-related decisions. The author shall not be held liable for any loss or damage of any kind incurred as a result of the use of this information or for any actions taken based on the content of this article.
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