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Filing and Viewing Form GST PMT-09 : Step by Step

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1. Filing Form GST PMT-09

2.Viewing Filed Form GST PMT-09

How can I file view Form GST PMT-09?

Form GST PMT-09 enables any registered taxpayer to perform intra-head or inter-head transfer of amount as available in Electronic Cash Ledger. Thus, a registered taxpayer can now 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.

3. Click File GST PMT-09 For Transfer of Amount option to perform intra-head or inter-head transfer of amount.

4. Electronic Cash Ledger page is displayed.

4a. Under CASH LEDGER BALANCE, Electronic Cash Ledger balance which is available for transfer, is displayed.

4b. 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: 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.

5. You can transfer any amount of tax, interest, penalty, fee or others from any Minor Head (under any Major Head under IGST, CGST, SGST/UTGST and Cess) to the appropriate tax, interest, penalty, fee or others head (i.e. to any Minor Head) under any Major Head of IGST, CGST, SGST/UTGST and Cess. 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 in any particular head to perform intra-head or inter-head transfer of amount. In case, you try to transfer amount which is not available, you will receive an error message that sufficient 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.

  1. ClickPROCEED TO FILE.

Note:

  1. You can click the Delete button, to delete any record which has been added under Processed Records table, if required.
  2. 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 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.

How can I view Form GST PMT-09?

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.

Source :https://tutorial.gst.gov.in/userguide/ledgers/index.htm#t=Manual_pmt09.htm

 

 

 

 

 

 

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