GSTN on 27th April 2020 has issued an advisory regarding GST Form PMT 09 to transfer/shift the money available in Electronic Cash ledger, between various major and minor heads of GST.

Form GST PMT-09 enables any registered or unregistered taxpayer to perform intra-head or inter-head transfer of amount as available in Electronic Cash Ledger. Thus, a registered or unregistered 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.

Advisory is as follows:

Taxpayers deposit money using challan and the paid amount gets credited in the particular head in the Electronic Cash ledger and the same can be utilized in settling liabilities of that head only.

In case a taxpayer deposited any amount under a major head i.e. IGST, CGST, SGST/UTGST and Cess or minor head i.e. Tax, Interest, Penalty, Fee and Others, they can then utilize this amount for discharging their liabilities only under that major head and minor head.

Sometimes, inadvertently, the taxpayer pays the amount under the wrong head and it cannot be used to discharge the liabilities which may be due in another head. In such cases taxpayers can claim the refund of the amount which may have been deposited under wrong head in GST by filing a refund application in FORM RFD-01 under the category “Excess balance in electronic cash ledger”. The process of filing refund claim and its disbursement can sometimes lead to blockage of funds for the taxpayer.

Form GST PMT-09 is now available on GST portal and it enables a taxpayer to make intra-head or inter-head transfer of amount available in Electronic Cash Ledger. A taxpayer can file GST PMT 09 for transfer of any amount of tax, interest, penalty, fee or others available under one (major or minor) head to another (major or minor) head in the Electronic Cash Ledger. Form GST PMT 09 provides flexibility to taxpayers to make multiple transfers from more than one Major/Minor head to another Major/Minor head if the amount is available in the Electronic Cash Ledger. To file Form GST PMT-09 taxpayers are required to login on GST portal with valid credentials and navigate to Services > Ledgers > Electronic Cash Ledger > File GST PMT-09 For Transfer of Amount option. 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.

Following are the steps to file Form PMT- 09:

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 Services > Ledgers > Electronic Cash Ledger option.

3. Click File GST PMT-09 For Transfer of Amount option to perform intra-head or inter-head transfer of amount.

4. Electronic Cash Ledger page is displayed.

• Under CASH LEDGER BALANCE, Electronic Cash Ledger balance which is available for transfer, is displayed.
• Under CASH LEDGER BALANCE, preview of updated Electronic Cash Ledger balance i.e. the resultant figures which will remain in various heads, after transfer of amount is effected by GST Portal on filing of Form GST 09, is displayed.

5. You can transfer any amount of tax, interest, penalty, fee or others from any Minor Head (under any Major Head under IGST, CGST, SGST/UTGST and Cess) to the appropriate tax, interest, penalty, fee or others head (i.e. to any Minor Head) under any Major Head of IGST, CGST, SGST/UTGST and Cess. Enter the details in transfer amount from and transfer amount to and click SAVE to continue.

 6. Click YES to proceed the transfer of amount.

7. Enter additional record under Add Record option and click SAVE.

8. Click YES to proceed the transfer of amount.

9. Notice that both the details are added under “Processed Records” section. The table for Cash Ledger Balance-Available for transfer and Cash Ledger Balance-Preview of Updated Balance is accordingly updated. Similarly, you can add multiple records under Add Record option before clicking PROCEED TO FILE.

10. Click PROCEED TO FILE.

Note:

1. You can click the Delete button, to delete any record which has been added under Processed Records table, if required.
2. Once you delete a record, under Processed Records table, table for Cash Ledger Balance-Preview of Updated Balance is updated accordingly. This table will then reflect the Electronic Cash Ledger balance (that will be available with you under different heads) upon filing of Form GST PMT-09 and in this case only available processed records will be given effect by the system for transfer of amount under various heads.

11. Select the Verification checkbox and select the Authorised Signatory. Click FILE GST PMT-09.

12. Click YES.

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

14. Click PROCEED.

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

16. 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.