To give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017.

Circular No. ES/90/2020-21                                                          29th April, 2020             

To : Members of the Council

Sub: To give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017.

Dear Member,

CBIC has issued Notification No. 37/2020 – Central Tax dated 28th April, 2020 on the above subject, which notifies the Form PMT – 09 effective from April 21, 2020.

It may be informed that 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.

Now CBIC has appointed 21st April, 2020, as the date from which the said provisions of the rules, shall come into force.