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 :
- IGST in place of CGST/SGST – He can shift this wrongly paid amount from IGST to CGST/SGST.
- 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 :