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.
What is Form GST PMT 09?
Form GST PMT-09 enables any registered or unregistered taxpayer to perform intra-head or inter-head transfer of amount as available in Electronic Cash Ledger. ... The GST Home page is displayed. Login to the GST Portal with valid credentials.
How do I transfer cash ledger to late fee?
Procedure to file PMT 09:
- Select the Major head from which the amount of tax to be transferred i.e. CGST, SGST, UTGST or IGST.
- Now, select the “Minor head” from which the tax is to be transferred i.e. Tax, penalty, late fees or Interest.
- Now enter the amount which is to be transferred.
