This is in reference to the amendment introduced in Rule 87 of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) vide Notification No. 31/2019 – Central Tax dated 28 June 2019 (“the Notification”) so as to provide for Form GST PMT-09. The said form was introduced to enable the registered persons to transfer the available cash balance from one head of tax to other head i.e., CGST to SGST or IGST or interest or penalty or vice versa.

The abstract of the rule 87(13) is provided below:

“(13) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, state tax or Union territory tax or cess in Form GST PMT-09”

The above Form has now been made available on the GST common portal and same can be accessed through the following steps after logging to the respective GST registrations:

1. Click on “Electronic Cash Ledger” under the head “Services”
2. Select “File GST PMT-09 For Transfer of Amount”
3. Mention the amount needs to be transferred under the respective head and proceed for filing.

At the time of preparing the GST challan for payment of tax, wherever the businesses have inadvertently deposited amount in the wrong head, the said facility will enable them to transfer such amount in the correct head and discharge the liability in Form GSTR-3B to be filed for the subsequent period.