The Central Board of Indirect Taxes and Customs (CBIC) introduced a new form called PMT-09 for transferring the amount available in Electronic Cash Ledger between various major and minor heads of GST. With the help of this form taxpayer can reallocate wrongly paid amount of tax.
PMT-09 is available on GST portal since 21-04-2020. This option is available under Electronic Cash Ledger Tab. All tax payers are eligible to transfer amount available in Electronic Cash Ledger. This form enables taxpayers to make transfer of any amount of tax, penalty, interest, fees or others available under one head to another head.
PROCEDURE TO FILE THIS FORM: