Form GST PMT-09 is a form which enables you to perform intra-head or inter-head transfer of amount available in Electronic Cash Ledger. It facilitates a registered taxpayer to transfer any amount of tax, interest, penalty, fee or others to the appropriate tax, interest, penalty, fee or others head under IGST, CGST, SGST/UTGST and Cess which is available in the Electronic Cash Ledger.
To file Form GST PMT-09, navigate to Services > Ledgers > Electronic Cash Ledger > File GST PMT-09 For Transfer of Amount option.
Currently, Form GST PMT-09 can be filed through online mode only.
Yes, you can select more than one major/minor head while transferring amount from one head to another, one at a time while filing Form GST PMT-09.
Yes, you can view/download Form GST PMT-09 in PDF format before filing on the GST Portal.
You can file Form GST PMT-9 using DSC or EVC.
(a) Digital Signature Certificate (DSC)
Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities.
The GST Portal accepts only PAN based Class II and III DSC.
To obtain a DSC, please contact any one of the Authorised DSC-issuing Certifying Authorities.
(b) Electronic Verification Code (EVC)
The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating an OTP. The OTP is sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.
After Form GST PMT-09 is filed:
• ARN is generated on successful filing of Form GST PMT-09.
• An SMS and an email is sent to the taxpayer on his registered mobile and email id.
• Electronic Cash ledger will get updated after successful filing of Form GST PMT-09.
• Filed form GST PMT-09 will be available for view/download in PDF format.
Yes, you will receive SMS and e-mail on your registered e-mail ID and Mobile number, once Form GST PMT-09 is filed.
To view filed Form GST PMT-09, navigate to Services > Ledgers > Electronic Cash Ledger > View Filed GST PMT-09 option.
To download filed Form GST PMT-09, navigate to Services > Ledgers > Electronic Cash Ledger > View Filed GST PMT-09 > DOWNLOAD GST PMT-09(PDF) option.
Source : GST
I am Aman Daultani, a Chartered Accountant by profession, co-founder of Tax Ninja, and a passionate blogger.
My core areas include practical application of Ind AS in the preparation of financial statements. I focus on the practical implementation of Ind AS rather than just interpreting the law.
I believe "Knowledge comes from learning and wisdom comes from understanding it practically."
