Filing Form GST GST PMT-09 for transfer of amount (within same GSTIN)
Filing Form GST PMT-09 for transfer of amount (to different GSTIN on same PAN)
Form GST PMT-09 enables any registered or unregistered taxpayer to perform intra-head or inter-head transfer of amount as available in Electronic Cash Ledger. Thus, a registered or unregistered taxpayer can file Form GST PMT-09 for transfer of any amount of tax, interest, penalty, fee or others, under one (major or minor) head to another (major or minor) head, as available in the Electronic Cash Ledger.
To file Form GST PMT-09, perform following steps:
1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed. Login to the GST Portal with valid credentials.
2. Navigate to Services > Ledgers > Electronic Cash Ledger option.
Note: Form GST PMT-09 can be filed under two major categories, namely:
A. File GST PMT-09 for transfer of amount (within same GSTIN)
B. File GST PMT-09 for transfer of amount (to different GSTIN on same PAN)
1. Click File GST PMT-09 for transfer of amount (within same GSTIN) hyperlink to perform intra-head or inter-head transfer of amount.
2. Electronic Cash Ledger page is displayed.
3a. Under CASH LEDGER BALANCE, Electronic Cash Ledger balance which is available for transfer, is displayed.
3b. Under CASH LEDGER BALANCE, preview of updated Electronic Cash Ledger balance i.e. the resultant figures which will remain in various heads, after transfer of amount is effected by GST Portal on filing of Form GST 09, is displayed.
4. You can transfer amounts under any of the Minor Heads i.e. tax, interest, penalty, fee or others, under any Major Head i.e. IGST, CGST, SGST/UTGST and Cess to the appropriate tax, interest, penalty, fee or others Minor Head of the relevant Major Head i.e. IGST, CGST, SGST/UTGST and Cess. Enter the details in transfer amount from and transfer amount to and click SAVE to continue.
5. Click YES to proceed the transfer of amount.
6. Enter additional record under Add Record option and click SAVE.
7. Click YES to proceed the transfer of amount.
8. Notice that both the details are added under “Processed Records” section. The table for Cash Ledger Balance-Available for transfer and Cash Ledger Balance-Preview of Updated Balance is accordingly updated. Similarly, you can add multiple records under Add Record option before clicking PROCEED TO FILE.
9. Click PROCEED TO FILE.
Note:
You can click the Delete button, to delete any record which has been added under Processed Records table, if required.
Once you delete a record, under Processed Records table, table for Cash Ledger Balance-Preview of Updated Balance is updated accordingly. This table will then reflect the Electronic Cash Ledger balance (that will be available with you under different heads) upon filing of Form GST PMT-09 and in this case only available processed records will be given effect by the system for transfer of amount under various heads.
10. Select the Verification checkbox and select the Authorised Signatory. Click FILE GST PMT-09.
11. Click YES.
12. Click the FILE WITH DSC or FILE WITH EVC button.
13. Click PROCEED.
14. A confirmation message is displayed that the filing has been successful and ARN is displayed on the screen. Click OK.
Note: 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.
1. Click File GST PMT-09 For Transfer of Amount (to different GSTIN on same PAN) hyperlink to perform intra-head or inter-head transfer of amount.
2. Electronic Cash Ledger page is displayed.
3. Under CASH LEDGER BALANCE, Electronic Cash Ledger balance, which is available for transfer, is displayed.
3a. Under CASH LEDGER BALANCE, preview of updated Electronic Cash Ledger balance i.e. the resultant figures which will remain in various heads, after transfer of amount is effected by GST Portal on filing of Form GST 09, is displayed.
Note: By default it is showing the balance available in the Electronic Cash Ledger. Once the details are added to make Intra-head and Inter-Head transfer of funds, table for Cash ledger balance-preview of updated balance, is updated accordingly.
4. Select transferee GSTIN (on same PAN) from the drop-down list and click SAVE.
Note: If you select any inactive GSTIN (whose status is inactive on the taxpayer's profile), then the following pop-up will be displayed. Click the OK button.
5. You can transfer any amount of the available balance under Minor Head i.e. tax, interest, penalty, fee or others from any Major Head under IGST and CGST to the appropriate Minor Head of tax, interest, penalty, fee or others of the relevant Major Head of IGST and CGST. Enter the details in transfer amount from and transfer amount to and click SAVE to continue.
Note: You can transfer maximum amount available with you under the respective heads.. In case, you try to transfer amount, which is not available, you will receive an error message that enough amount is not available with you in cash ledger corresponding to the amount intended to be transferred.
6. Click YES to proceed the transfer of amount.
7. Enter additional record under Add Record option and click SAVE.
8. Click YES to proceed the transfer of amount.
9. Notice that both the details are added under “Processed Records” section. The table for Cash Ledger Balance-Available for transfer and Cash Ledger Balance-Preview of Updated Balance is accordingly updated. Similarly, you can add multiple records under Add Record option before clicking PROCEED TO FILE.
10. Click PROCEED TO FILE.
Note:
• You can click the Delete button, to delete any record which has been added under Processed Records table, if required.
• Once you delete a record, under Processed Records table, table for Cash Ledger Balance-Preview of Updated Balance is updated accordingly. This table will then reflect the Electronic Cash Ledger balance (that will be available with you under different heads) upon filing of Form GST PMT-09 and in this case only available processed records will be given effect by the system for transfer of amount under various heads.
11. Select the Verification checkbox and select the Authorised Signatory. Click FILE GST PMT-09.
12. Click YES.
13. Click the FILE WITH DSC or FILE WITH EVC button.
14. Click PROCEED.
15. A confirmation message is displayed that the filing has been successful and ARN is displayed on the screen. Click OK.
Note:
After Form GST PMT-09 is filed:
• ARN is generated on successful filing of Form GST PMT-09.
• An SMS and an email are 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.
To view filed Form GST PMT-09, perform following steps:
1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed. Login to the GST Portal with valid credentials.
2. Navigate to Services > Ledgers > Electronic Cash Ledger option.
3. Click View Filed GST PMT-09 option to view filed Form GST PMT-09.
4. You can SEARCH the details by entering the ARN or DATE.
5. The details are displayed. You can click the ARN hyperlink to view the ARN details.
6. You can click the DOWNLOAD GST PMT-09 (PDF) to download the filed Form GST PMT-09.
7. Filed Form GST PMT-09 is displayed in the PDF format.
Note: In case of filing Form GST PMT-09 for transfer of amount (to different GSTIN on same PAN), details for GSTIN of transferee on the same PAN will be displayed. Sample PDF is attached below:
