PMT-09 : Paid GST under wrong head? Correct it by filling PMT 09

Much awaited form PMT-09 is available on common GST portal. PMT 09 was originally notified by notification No. 31/2019 – Central Tax, dated the 28th June, 2019. Finally it is live on portal now, however rule 87(13) is not yet notified w.r.t PMT-09.*
[* Rule 87(13) has been notified wide notification 37/2020-CGST dated 28/04/2020]

Form PMT-09 (i.e. a challan) is used for shifting wrongly paid GST. This enables taxpayer to shift 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 ledger. In nutshell if taxpayer wrongly paid CGST instead IGST he can now correct it by PMT09

Transfer amount from			Transfer amount to
Major head	Minor head	Amount available	Major head	Minor head	Amount
IGST CGST IGST CESS	Tax		IGST CGST IGST CESS	Tax
	Interest			Interest
	Fees			Penalty
	Penalty			Fee
	Others			Others

All taxpayers registered under GST are eligible to shift any balances available in the electronic cash ledger using Form GST PMT-09.

Click on Services tab >> Ledger>> Electronic Cash ledger.
Under this there are following options available:

• File GST PMT-09 for transfer of amount: Click on this link, if you intend to transfer amount from one major head to another major head for any minor head or to any minor head within the same major head.

• View filed GST PMT-09: Click on this link, to view all the filed GST PMT-09.

Whether EVC/Digital signature required for filling PMT-09?

Yes. This form needs to be validated using EVC/ DSC like any other forms under GST.

Impact of PMT-09-Gst challan correction

PMT-09 will surely solved problems of taxpayers who have paid gst under wrong head. Wrong payment of GST is common mistake due to number of columns and rows while in challans. PMT-09 will help in GST payment challan correction.

You can access step by step procedure on How to file Form PMT-09? here