Form PMT -09 is now available on GST Portal. Read all about Form PMT-09


Form PMT-09 is now available on the GST Portal and it is notified with effect from 21-04-2020 (Notification No. 37/2020 – Central Tax). In this article, we will discuss about the form PMT-09 in detail:-

What is Form PMT-09 ?

  • PMT 09 is the prescribed challan for shifting the wrongly paid ITC.
  • This enables a registered taxpayer to transfer 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.
  • If you have paid a wrong tax, like CGST in place of SGST, you can shift it using this challan

Why this Form was introduced?

  • Since the inception of the GST, there have always been Technical issues, or the reason might be that the people were not properly educated and aware of the GST mechanism and taxpayers have also not become user-friendly with the GST Portal.
  • Since various taxpayers at the time of making the GST Challan Payment have done mistakes by filling the amounts in the Wrong head. Either there might be chances that the taxpayer who wanted to file the amount in CGST head have wrongly paid tax under the IGST head or vice versa and there can be a lot of cases irrespective of the heads like the CGST head, SGST head, IGST head, CESS Head.
  • Where the challan is wrongly paid or the amount is paid under the wrong head ,it can’t be used against discharging the liabilities of that head due to which the taxpayers need to file another challan and if they wish it can remain in their cash ledger for utilizing the same in discharging their output liabilities or they can claim the refund of the amount by filing a refund application in form RFD-01 choosing the option at the time of refund application of Excess to cash ledger. Since the refund process is not really an easy process, an applicant or a taxpayer must go through a long process which certainly takes time around 3-4 months due to which the working capital of the taxpayers gets blocked.
  • Even after filling the online refund application, the taxpayer has to do a lot of paperwork in spite of that they also have to appear to the tax authorities. In order to remove this difficulty of the taxpayer’s central government come up with this facility of FORM PMT-09.
  • The provision was brought in under the Fourth Amendment Act of CGST norms and Clause 13 was introduced to CGST Rules as in rule 87. Rule 87(13) is notified with effect from 21-04-2020 (Notification No. 37/2020 – Central Tax)

Who can fill Form PMT- 09?

Every taxpayer registered under GST is eligible to file this form.

What is the Structure of PMT-09?

  • The option is available after the taxpayer logs in, under the electronic cash ledger tab.
  • PMT-09 comprises of minor and major heads
  • Major head refers to- Integrated tax, Central tax, State/UT tax, and Cess.
  • Minor head refers to- Tax, Interest, Penalty, Fee and Others.
  • The taxpayer can mention the amount of tax that he wants to transfer from one head to another.
  • The amount can be transferred from the head only if there is a balance available under that head at the time of transfer
  • A taxpayer can provide his GSTIN and fill the details in Table 5- Details of the amount to be transferred from one account head to another in Form GST PMT-09.

Key Points to Consider in form PMT-09:

  • If the wrong tax has already been utilized for making any payment, then this challan is not useful. 
  • This challan only allows shifting of the amounts that are available in the electronic cash ledger.
  • The amount once utilized and removed from cash ledger cannot be reallocated.
  • The form may be filled up if amount from one major / minor head is intended to be transferred to another major/minor head. 
  • Minor head for transfer of amount may be same or different.
  • The amount from one minor head can also be transferred to another minor head under the same major head.
  • Amount can be transferred from the head only if balance under that head is available at the time of transfer.
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[Disclaimer:-This article is being furnished for informational purposes only. We make every effort to use reliable & comprehensive information, but we do not represent that the contents of the article are accurate or complete.]

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