Form GST PMT-09 has been provided to registered taxpayers to transfer the amount from one Major Head & Minor Head (Tax, Interest, Penalty, Fee and Others) to another major & Minor Head for the same GSTIN(Integrated tax, Central tax, State/UT tax, and Cess) or from one GSTIN to another GSTIN obtained on same PAN (Integrated tax and Central tax only), in case he/she has wrongly deposited any amount in their cash ledger, by choosing the appropriate option made available on the portal as below:
1. File GST PMT-09 for transfer of amount (within same GSTIN)
2. File GST PMT-09 for transfer of amount (to different GSTIN on same PAN)
To file GST PMT-09 for transfer of amount (within same GSTIN), navigate to Services > Ledgers > Electronic Cash Ledger > File GST PMT-09 for transfer of amount (within same GSTIN).
To file GST PMT-09 for Transfer of amount (to different GSTIN on same PAN), navigate to Services > Ledgers > Electronic Cash Ledger > File GST PMT-09 for transfer of amount (to different GSTIN on same PAN).
Yes, you can select more than one Minor Heads while transferring amount from one head to another, one at a time, while filing Form GST PMT-09 for transfer of amount (within same GSTIN) and transfer of amount (to different GSTIN on same PAN).
You can add more than one Minor Head for one selected Major Head using Add Record option before clicking PROCEED TO FILE.
Yes, you can view/download Form GST PMT-09 for transfer of amount (within same GSTIN) and transfer of amount (to different GSTIN on same PAN) in PDF format before filing the same on the GST Portal.
You can file Form GST PMT-09 using DSC or EVC.
After Form GST PMT-09 is filed for either transfer of amount (within same GSTIN) or transfer of amount (to different GSTIN on same PAN) :
• An 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 gets updated after successful filing of Form GST PMT-09.
• Filed form GST PMT-09 becomes 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 for both categories.
To view filed Form GST PMT-09 for either category, navigate to Services > Ledgers > Electronic Cash Ledger > View Filed GST PMT-09 option using Search By ARN or Search By Date.
To download filed Form GST PMT-09 for either category, navigate to Services > Ledgers > Electronic Cash Ledger > View Filed GST PMT-09 > Search by ARN or Date > ARN Hyperlink > DOWNLOAD GST PMT-09(PDF) option.
Yes, for Form GST PMT-09 (transfer of amount to different GSTIN on same PAN), you can transfer from IGST (Tax) to IGST (Tax) of another GSTIN registered on the same PAN. Both the Major Heads and Minor Heads can be same for different GSTINs.
However, for Form GST PMT-09 for transfer of amount (within same GSTIN), you cannot transfer the amount between the same major and Minor Head. For example, you cannot transfer from IGST (Tax) to IGST (Tax), but you can transfer from IGST (Tax) to any other major & Minor Head combination.
Reference Table is attached below:
| Transfer between Major Heads(IGST, CGST, SGST and Cess) | Form GST PMT-09 (transfer of amount to different GSTIN on same PAN) Minor Heads (Tax, Interest, Penalty, Fee and Others) | Form GST PMT-09 for transfer of amount within same GSTIN Minor Heads (Tax, Interest, Penalty, Fee and Others) |
| IGST-IGST | Allowed between all Minor Heads | Allowed between all Minor Heads except for the same Minor Head |
| IGST-CGST | Allowed between all Minor Heads | Allowed between all Minor Heads |
| IGST-SGST | Not Applicable | Allowed between all Minor Heads |
| IGST-Cess | Not Applicable | Allowed between all Minor Heads |
| CGST-CGST | Allowed between all Minor Heads | Allowed between all Minor Heads except for the same Minor Head |
| CGST-IGST | Allowed between all Minor Heads | Allowed between all Minor Heads |
| CGST-SGST | Not Applicable | Allowed between all Minor Heads |
| CGST-Cess | Not Applicable | Allowed between all Minor Heads |
| SGST-SGST | Not Applicable | Allowed between all Minor Heads except for the same Minor Heads |
| SGST-IGST | Not Applicable | Allowed between all Minor Heads |
| SGST-CGST | Not Applicable | Allowed between all Minor Heads |
| SGST-Cess | Not Applicable | Allowed between all Minor Heads |
| Cess-Cess | Not Applicable | Allowed between all Minor Heads except for the same Minor Heads |
| Cess-IGST | Not Applicable | Allowed between all Minor Heads |
| Cess-CGST | Not Applicable | Allowed between all Minor Heads |
| Cess-SGST | Not Applicable | Allowed between all Minor Heads |
Note: Transfer of amount through Form GST PMT-09 (to different GSTIN registered on same PAN) is only permissible for two Major Heads i.e. IGST and CGST.
If there is only one GSTIN registered under transferor PAN, an error message will be displayed stating that,
“There is no other GSTIN registered on this PAN.”
If there is an un-stayed demand with positive value (Sum of values across all minor and Major Heads), the system will display the error: “This facility is not available to taxpayer against whom liability is outstanding.”
For transferring amount between Major and Minor Heads while filing Form GST PMT-09, refer the following table:
| # FORM GST PMT-09 Category | Major Heads | Minor Heads |
| Form GST PMT-09 for transfer of amount within same GSTIN | No restriction | No restriction except same Minor Head |
| Form GST PMT-09 (transfer of amount to different GSTIN on same PAN) | IGST to CGST and vice versa only | No restriction |