The GSTN has issued Frequently Asked Question (“FAQ”) on the filing of Form PMT – 09 on the GST Portal. Some important FAQ are discussed as hereunder:-
Q. What is Form GST PMT-09?
Ans: Form GST PMT-09 is a form that enables you to perform intra-head or inter-head transfer of the amount available in Electronic Cash Ledger. It facilitates a registered taxpayer to transfer any amount of tax, interest, penalty, fee, or others to the appropriate tax, interest, penalty, fee, or others head under IGST, CGST, SGST/UTGST, and Cess which is available in the Electronic Cash Ledger.
Q. Can I select more than one major/minor head while filing Form GST PMT-09?
Ans: Yes, you can select more than one major/minor head while transferring the amount from one head to another, one at a time while filing Form GST PMT-09.
The Complete FAQ can be accessed at: https://tutorial.gst.gov.in/userguide/ledgers/index.htm#t=faq_pmt09.htm