FORM GST PMT –09
[See
rule 87(13) and
87(14)]
Transfer of amount from
one account head to another in electronic cash ledger
1. |
GSTIN |
|
2. |
(a) Legal name |
<Auto> |
(b) Trade name, if any |
<Auto> |
3. |
ARN |
|
4. |
Date of ARN |
|
4A. |
GSTIN of transferee on the
same PAN |
|
5. Details of the amount to be
transferred from one account head to another
Amount to be transferred from |
Amount to be transferred to |
Major head |
Minor head |
Amount available |
Major head |
Minor head |
Amount transferred |
1 |
2 |
3 |
4 |
5 |
6 |
<Central tax, State/ UT tax, Integrated tax, Cess> |
Tax |
<Central tax, State /UT tax Integrated tax, Cess>
|
Tax |
|
|
Interest |
Interest |
|
|
Penalty |
Penalty |
|
|
Fee |
Fee |
|
|
Others |
Others |
|
|
Total |
Total |
|
|
6. Verification
I hereby solemnly affirm and declare that the information given herein
above is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom
Place
Signature
Name of Authorized Signatory
Date
Designation /Status
Instructions -
1. Major head refers to - Integrated tax, Central tax, State/UT tax and
Cess.
2. Minor head refers to – tax, interest, penalty, fee and others.
3. The form may be filled up if amount from one major / minor head is
intended to be transferred to another major/minor head. Minor head for
transfer of amount may be same or different.
4. The amount from one minor head can also be transferred to another
minor head under the same major head.
5. Amount can be transferred from the head only if balance under that
head is available at the time of transfer.
6. Amount available in cash ledger under CGST / IGST head can be
transferred to any other taxpayer registered on the same PAN under
CGST/IGST head, if required. (7) Amount shall not be allowed to be
transferred if unpaid liability exists in the Electronic Liability
Register of the transferor. |