Circular No. ES/93/2020-21 1st May, 2020
To : Members of the Council
Sub: FORM GST PMT-09 – (FAQs, Manual Filing and Notification)
As you are aware, the CBIC has recently introduced 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.
As on 21 April 2020, Form PMT-09 is LIVE on the GST portal.
In this regard, Attached are few important notifications and FAQs on Form PMT-09 for your information.
Members may kindly make a note of the above.