How to file form PMT-09 on the GST portal?

How to file form PMT-09 on the GST Portal?

The CBIC has recently introduced Form PMT-09 (i.e. a challan) for shifting wrongly paid Input Tax Credit. 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. Hence, if a taxpayer has wrongly paid CGST instead of SGST, he can now rectify the same using Form PMT-09 by reallocating the amount from the CGST head to the SGST head.

Applicability of Form PMT-09

All taxpayers registered under GST are eligible to shift any balances available in the electronic cash ledger using Form GST PMT-09.  The facility to use PMT-09 was made LIVE on the GST Portal on 21 April 2020. The option is available after the taxpayer logs in, under the electronic cash ledger tab. Thus, a taxpayer can now easily rectify wrongly paid taxes or other amounts.

How to file form PMT-09 on the GST portal?

All registered taxpayers can use Form PMT-09 from 21st April 2020 for transferring any amount of tax, interest, or penalty available in the electronic cash ledger to another appropriate tax head. In this article, we will show you the step by step process of how to file PMT-09.

Step by Step Guide to Filing Form PMT-09

Step 1: Log in to the GST Portal.

Step 2: Select Services > Ledger > Electronic cash ledger. The page below will be displayed:



Step 3: Select ‘File GST PMT-09 for transfer of amount’. The screen will display below details:



















      It is divided into three parts:
  1. Cash ledger balance – Available for transfer: A  taxpayer can view the balance available in the electronic cash ledger in this table.
  2. Cash ledger balance – Preview of updated balance: In this table, a taxpayer can view the updated balance of the cash ledger after making the changes.
  3. Add record: In this table, a taxpayer is required to update two columns, i.e. ‘Transfer amount from’ and ‘Transfer amount to’.

Let us understand with the help of an example:
Ms Pooja has an electronic cash ledger balance of Rs.10,000 (Rs.5,000 under CGST and Rs.5,000 under IGST). Now, he needs to transfer Rs.5,000 from IGST to SGST.

At present, the cash ledger balance for transfer will look like this:

Now, update the details in the ‘Add Record’ table.



After updating the details in the ‘Add Record’ table, the amounts will get updated in ‘Cash ledger balance – a preview of updated balance’.



A taxpayer can save the details by clicking on the ‘Yes’ tab in the confirmation dialogue box.


Step 4: Save the details – After saving the details, the processed records will look as below:


Step 5: Verification – Below is the verification screen:


Step 6: Add Signatory: Click on the declaration checkbox and select the authorised signatory.

Click on ‘File GST PMT-09’ and then enter the OTP.




A confirmation message will pop up, and the system sends the Application Reference Number (ARN) to the registered email ID and mobile number of the taxpayer.

A taxpayer can view the updated cash ledger at Services > Ledgers > Electronic cash ledger using ARN or date of application.

The updated cash ledger will look as below:




What are the key points to note about Form GST PMT-09?

  • If the wrong tax has already been utilized for making any payment, then this challan is not useful. This challan only allows the shifting of the amounts that are available in the electronic cash ledger. For instance, in case an amount has been misreported in the GSTR-3B, there is no way to rectify the same as the GSTR-3B is non-editable. In such a case, only an adjustment in the next month’s return can be made.
  • The amount once utilized and removed from the cash ledger cannot be reallocated.
  • Major head refers to Integrated tax, Central tax, State/UT Tax, and Cess.
  • Minor head refers to Tax, Interest, Penalty, Fee and Others.





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