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GST PMT-09 – Correction & Reallocation of Tax Payments

Correct Tax Head Misallocations

Easily shift amounts between IGST, CGST, SGST, and Cess to fix incorrect tax payments.

Real-Time Cash Ledger Adjustment

PMT-09 allows instant transfer within the electronic cash ledger without delays.

Error-Free Correction of Tax Payments

Correct mistakes from GSTR-3B or other filings where tax was paid under the wrong head.

Applicable for All Registered Taxpayers

Any GST-registered business or individual can file PMT-09 to adjust wrongly paid tax.

Faster GST Reconciliation

Helps maintain accurate tax liability and smooth financial compliance.

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Discover everything about GST PMT-09-FORM.

GST PMT-09 Form

Form GST PMT-09 is an online facility that allows a registered taxpayer to
shift balances within the electronic cash ledger from one tax head to another.
If tax has been deposited under the wrong head (for example, paid as IGST instead of CGST/SGST),
PMT-09 enables you to transfer that amount to the correct major or minor head without refiling
your returns.

The form is filed directly on the GST portal and is especially useful for correcting
misallocations between IGST, CGST, SGST/UTGST and Cess. It applies only to the
cash ledger (not the credit ledger) and can be used by any GST-registered taxpayer who has paid
tax under an incorrect head but wants to utilise that balance correctly, instead of claiming a
refund or making fresh payments.

Purpose:
Correct wrongly paid GST by reallocating amounts within the electronic cash ledger.

Who Can Use:
Any GST-registered taxpayer with excess balance under a wrong tax head.

Scope:
Transfers between IGST, CGST, SGST/UTGST and Cess heads within the same GSTIN’s cash ledger.

Mode:
Filed online through the GST portal — no physical submission required.


Applicability of GST PMT-09


Form GST PMT-09 is applicable to all GST-registered taxpayers who need to reallocate balances within their electronic cash ledger to the correct tax head.


The facility was introduced on 21st April 2020 on the GST portal. Taxpayers can find the option under the Electronic Cash Ledger tab after logging in, enabling quick correction of wrongly paid taxes.


From 5th July 2022, as per CGST Notification No. 09/2022, PMT-09 has an additional capability—allowing a taxpayer (as a distinct person) to transfer CGST balance from one GSTIN’s cash ledger to another GSTIN under the same PAN, in the form of CGST or IGST.


Such transfers can only be made if there is no pending liability in the transferor GSTIN’s electronic liability ledger. PMT-09 is fully online, though GSTN may release further updates to refine its functionality.

Eligible Users:
All GST-registered taxpayers with balance in their cash ledger.

Effective Since:
PMT-09 has been available since 21 April 2020.

Inter-GSTIN Transfer:
Allowed from 5 July 2022 for distinct persons under same PAN.

Key Condition:
No pending liability in the transferor GSTIN.

Mode of Filing:
Fully online under the Electronic Cash Ledger section.


Key Points About Form GST PMT-09


Before using Form GST PMT-09 to shift balances in your electronic cash ledger, it’s important to
understand its scope and limitations:


Cash Ledger Only:
PMT-09 can be used only to shift amounts that are currently available in the
electronic cash ledger. It does not apply to the electronic credit ledger.


No Reallocation After Use:
Once any amount has been utilised from the cash ledger to discharge tax or other liability,
it cannot be reallocated using PMT-09.


GSTR-3B Is Non-Editable:
If an amount is wrongly reported in GSTR-3B, it cannot be edited in the same return.
Any correction must be done through adjustment in a subsequent month’s return.


Major Heads:
Major heads include Integrated tax (IGST), Central tax (CGST),
State/UT tax (SGST/UTGST) and Cess.


Minor Heads:
Minor heads under each major head cover Tax, Interest,
Penalty, Fee and Others.


Why Choose incorpIQ for GST PMT-09 Filing?


Form GST PMT-09 directly impacts how your tax payments are allocated across GST heads.
With incorpIQ, you get expert-backed, error-free assistance so every rupee
in your electronic cash ledger is correctly placed and fully usable.

Expert Review of Cash Ledger
We analyse your electronic cash ledger and identify the exact tax heads where
reallocations are required before filing PMT-09.

Error-Free Tax Head Reallocation
Our team ensures the amount is shifted to the correct major and minor heads
(IGST, CGST, SGST/UTGST, Cess) to avoid future mismatches.

Guidance on When to Use PMT-09
We help you decide whether PMT-09, adjustment in returns, or refund is the
most suitable route for your specific case.

Support for Inter-GSTIN Transfers
Where eligible, we assist in transferring CGST balances between GSTINs
under the same PAN as per the latest PMT-09 provisions.

End-to-End Online Assistance
From login and ledger review to PMT-09 filing and confirmation, the entire
process is handled online—no physical paperwork required.

Transparent & Affordable Pricing
Clear, upfront pricing with no hidden charges, tailored for businesses
of all sizes across India.


With incorpIQ, you can confidently file Form GST PMT-09 knowing that your
GST cash ledger is optimised, compliant, and accurately aligned with your tax obligations.

GST PMT-09 – Frequently Asked Questions

Explore detailed answers to common doubts about GST PMT-09, including tax head transfers, restrictions, and portal filing procedures.

Form GST PMT-09 is a challan used to transfer or reallocate amounts available in the electronic cash ledger from one tax head to another (e.g., from IGST to CGST/SGST).

Any GST-registered taxpayer with available balance in the electronic cash ledger can file PMT-09 to correct wrongly paid tax allocations.

No. GSTR-3B is non-editable. If a tax amount is wrongly reported in GSTR-3B, you can only adjust it in subsequent month’s return—not through PMT-09.

No. PMT-09 allows transfer only within the electronic cash ledger.
ITC in the electronic credit ledger cannot be shifted using PMT-09.

No. Once an amount is used to pay a liability and is removed from the cash ledger, it cannot be reallocated through PMT-09.

You can move amounts across major and minor heads:

  • Major Heads: IGST, CGST, SGST/UTGST, Cess

  • Minor Heads: Tax, Interest, Penalty, Fee, Others

Yes, if the balance is still in the cash ledger.
However, if the wrongly paid amount has already been used, PMT-09 cannot correct it.

Yes. From 5 July 2022, taxpayers can transfer CGST balance from one GSTIN to another GSTIN under the same PAN, provided no liability is pending.

No. Filing Form PMT-09 is completely free on the GST Portal.

Yes. As long as there is available balance in the cash ledger, a taxpayer may file PMT-09 multiple times.

Reallocation of tax heads through PMT-09 is processed instantly and updates immediately in the cash ledger.

After logging in:
Services → Ledgers → Electronic Cash Ledger → File PMT-09

No. PMT-09 only shifts the balance; you must manually use the reallocated balance to clear liabilities.

Yes, if both GSTINs are registered under the same PAN.
The transfer is allowed only for CGST balances.

No. Once submitted, PMT-09 cannot be undone. You must carefully review details before filing.

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