Transfer of Electronic Cash under GST via PMT 09

Government vide Notification No. 37/2020 - Central Tax, dated 28th April 2020 appointed 21st April 2020 as the date on which the CGST (Fourth Amendment) Rules, 2019 made via Notification No. 31/2019 - Central Tax, dated 28th June 2019 shall come into force. The latter notification states (point no. 9 clause c)  that, "Under rule 87 after sub-rule (12) the following sub-rule (13) shall be inserted which says:"

"(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.”.

This amendment has given a huge relief to the registered taxpayers, it enables them to reallocate any amount of tax, interest and penalty etc., that is available in the electronic cash ledger to any other head under tax, interest, penalty under CGST/SGST/IGST in the electronic cash ledger. 


Steps to File PMT-09 on GST Portal:

1. After login in to the GST portal, go to Services -- Electronic Cash Ledger -- File PMT-09 for transfer      of amount.


2. Then 3 table will appears namely:
  • Cash ledger balance - available for transfer
  • Cash ledger balance - preview of updated balance
  • Add record



3. Under Add record you have to select the Major head and Minor heads to transfer the amount as available. These heads are defined below as :
  • Major Head - CGST/SGST/IGST
  • Minor Head - Tax/Interest/Penalty/Fee/Others
4. Then after entering the amount click on "Save" and e-verify the same using EVC or DSC as the case may be.

5. After filing the form, ARN will be generated and the electronic cash ledger will get updated. 

Certain Important Points about GST PMT-09:

1. This challan is not useful when wrongly paid challan has been utilized in GSTR-3B.
2. This challan can shift the amount of tax present in cash ledger.
3. The amount once utilized and removed from cash ledger cannot be reallocated.
4. Challan is very useful when payment is done under wrong head but not utilized.      


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