Goods and Services Tax : 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 ...
Goods and Services Tax : INTRODUCTION From the beginning of GST Act, 2017 tax payers are facing one of the major problems while generating online challan f...
Goods and Services Tax : GST PMT-09 is the form for relocating the falsely or erroneously paid GST through cash ledger. For example, if you have paid CGST ...
Goods and Services Tax : File FORM GST PMT 09, to shift/transfer money available in Electronic Cash ledger, between various major and minor heads of GST Ta...
Goods and Services Tax : GST PMT 09- Transfer amount from one head to another head in cash ledger Earlier launched by CBIC via Notification no. 31/2019 CT ...
Goods and Services Tax : Rule 87(13) and Form GST PMT-09 made effective w.e.f 21st April 2017 Rule 87 (13) of CGST Rules, 2017: A registered person may, on...
Goods and Services Tax : File FORM GST PMT 09, to transfer/shift the money available in Electronic Cash ledger, between various major and minor heads of GS...
Goods and Services Tax : CBIC notifies 21st day of April, 2020 asthe date from which Rule 87(13) of CGST Rules & Form GST PMT-09 will comes into ef...
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 […]
Form PMT-09 enables taxpayer to transfer amount from one minor head/ major head to another minor head/major head. For instance, taxpayer has paid ₹5,000 under interest of CGST. Now by filing PMT-09, he can shift that amount to late fess of SGST also.
PMT 09 consists of minor and major heads. You can mention the amount of tax you wish to shift as in the details of the amount to be transferred from one account head to another. The reallocation of tax can be from major head to minor head and vice versa.
