What is GST PMT-09?

GST PMT-09 is an online form used to transfer the balance available in one tax head to another tax head within the same GSTIN in the Electronic Cash Ledger.

It helps taxpayers correct mistakes made while paying GST (for example, paying CGST instead of IGST).

When is PMT-09 used?

PMT-09 can be used when:

• GST amount is paid under wrong tax head (CGST / SGST / IGST / Cess)

• GST is paid under wrong period

• Cash balance is lying unused in one head while another head has liability

⚠️ Note: PMT-09 is applicable only for Cash Ledger, not for Credit Ledger.

Benefits of GST PMT-09

• No need to pay GST again

• Saves time and money

• Instant adjustment of tax balance

• Online process through GST portal

Service Offered by Us (CSC)

• PMT-09 Filing

• Balance Adjustment Assistance

• Error Checking & Submission

• Acknowledgement Download