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.