GST PMT-09, What is GST PMT-09, How to file GST PMT-09 (Live Demo)

GST PMT-09 is a prescribed form/challan for shifting the wrongly paid amount from one head to another head in electronic cash ledger.

This enables a taxpayers to transfer any amount of tax, cess, interest, fee, penalty, etc. available in any head of his/her cash ledger (or say amount wrongly credited by him in any head of cash ledger) to appropriate tax-heads under IGST, CGST or SGST.

Eg. : If a taxpayer has wrongly paid :

  1. IGST in place of CGST/SGST – He can shift this wrongly paid amount from IGST to CGST/SGST.
  2. Under “Tax” head of IGST instead of “Fee” head of IGST – He can shift the amount from Tax to Fee under IGST.

It means, we can shift amount both – Intra-head and Inter-head.

Process of filing GST PMT-09 :


About Taxshastra

Tax Shastra is a knowledge-sharing platform for Individuals, Businesses & Professionals, solely managed and guided by Ratan Sarraf, where you can learn your taxes and finance easily.

View all posts by Taxshastra →

Leave a Reply

Your email address will not be published.