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GST Challan correction procedure | LogiTax

GST Challan correction procedure

01-01-2024
GST
Mrudula Joshi

While paying the GST, there can be inadvertent mistake by the taxpayer while selecting head. For example, IGST amount is wrongly entered in CGST. In such cases, this amount gets reflected in Electronic Cash Ledger under CGST. This balance can not be used for payment of IGST liability. Therefore, Form GST PMT-09 is available to provide the facility to correct such errors.

What is Form PMT 09?

Form GST PMT-09 has been provided to registered taxpayers to transfer the amount;

  1. from one Major Head & Minor Head (Tax, Interest, Penalty, Fee and Others) to another major & Minor Head for the same GSTIN or
  2. from one GSTIN to another GSTIN obtained on same PAN (IGST and CGST only), in case he/she has wrongly deposited any amount in their cash ledger, by choosing the appropriate option made available on the portal as below:
    1. File GST PMT-09 for transfer of amount (within same GSTIN)
    2. File GST PMT-09 for transfer of amount (to different GSTIN on same PAN)

How to file Form PMT 09?

To file GST PMT-09 for transfer of amount (within same GSTIN), navigate to Services > Ledgers > Electronic Cash Ledger > File GST PMT-09 for transfer of amount (within same GSTIN).

Electronic Cash Ledger page is displayed.

Under CASH LEDGER BALANCE, Electronic Cash Ledger balance which is available for transfer, is displayed.

Under CASH LEDGER BALANCE, preview of updated Electronic Cash Ledger balance i.e. the resultant figures which will remain in various heads, after transfer of amount is effected by GST Portal on filing of Form GST 09, is displayed.

You can transfer amounts under any of the Minor Heads i.e. tax, interest, penalty, fee or others, under any Major Head i.e. IGST, CGST, SGST/UTGST and Cess to the appropriate tax, interest, penalty, fee or others Minor Head of the relevant Major Head i.e. IGST, CGST, SGST/UTGST and Cess. Enter the details in transfer amount from and transfer amount to and click SAVE to continue.

Click YES to proceed the transfer of amount.

Enter additional record under Add Record option and click SAVE.

Click YES to proceed the transfer of amount.

Notice that both the details are added under “Processed Records” section. The table for Cash Ledger Balance-Available for transfer and Cash Ledger Balance-Preview of Updated Balance is accordingly updated. Similarly, you can add multiple records under Add Record option before clicking PROCEED TO FILE.

Click PROCEED TO FILE.

Note :

  1. You can click the Delete button, to delete any record which has been added under Processed Records table, if required.
  2. Once you delete a record, under Processed Records table, table for Cash Ledger Balance-Preview of Updated Balance is updated accordingly. This table will then reflect the Electronic Cash Ledger balance (that will be available with you under different heads) upon filing of Form GST PMT-09 and in this case only available processed records will be given effect by the system for transfer of amount under various heads.

Select the Verification checkbox and select the Authorised Signatory. Click FILE GST PMT-09.

Click YES.

Click the FILE WITH DSC or FILE WITH EVC button.

Click PROCEED.

A confirmation message is displayed that the filing has been successful and ARN is displayed on the screen. Click OK.

Note: After Form GST PMT-09 is filed:

  1. ARN is generated on successful filing of Form GST PMT-09.
  2. An SMS and an email is sent to the taxpayer on his registered mobile and email id.
  3. Electronic Cash ledger will get updated after successful filing of Form GST PMT-09.
  4. Filed form GST PMT-09 will be available for view/download in PDF format.

To file GST PMT-09 for Transfer of amount (to different GSTIN on same PAN), navigate to Services > Ledgers > Electronic Cash Ledger > File GST PMT-09 for transfer of amount (to different GSTIN on same PAN).

  1. Click File GST PMT-09 For Transfer of Amount (to different GSTIN on same PAN) hyperlink to perform intra-head or inter-head transfer of amount.
  2. Electronic Cash Ledger page is displayed.
  3. Under CASH LEDGER BALANCE, Electronic Cash Ledger balance, which is available for transfer, is displayed.

    3a. Under CASH LEDGER BALANCE, preview of updated Electronic Cash Ledger balance i.e. the resultant figures which will remain in various heads, after transfer of amount is effected by GST Portal on filing of Form GST 09, is displayed.

    Note: By default it is showing the balance available in the Electronic Cash Ledger. Once the details are added to make Intra-head and Inter-Head transfer of funds, table for Cash ledger balance-preview of updated balance, is updated accordingly.

  4. Select transferee GSTIN (on same PAN) from the drop-down list and click SAVE. Note: If you select any inactive GSTIN (whose status is inactive on the taxpayer's profile), then the following pop-up will be displayed. Click the OK button.
  5. You can transfer any amount of the available balance under Minor Head i.e. tax, interest, penalty, fee or others from any Major Head under IGST and CGST to the appropriate Minor Head of tax, interest, penalty, fee or others of the relevant Major Head of IGST and CGST. Enter the details in transfer amount from and transfer amount to and click SAVE to continue.

    Note: You can transfer maximum amount available with you under the respective heads.. In case, you try to transfer amount, which is not available, you will receive an error message that enough amount is not available with you in cash ledger corresponding to the amount intended to be transferred.

  6. Click YES to proceed the transfer of amount.
  7. Enter additional record under Add Record option and click SAVE.
  8. Click YES to proceed the transfer of amount.
  9. Notice that both the details are added under “Processed Records” section. The table for Cash Ledger Balance-Available for transfer and Cash Ledger Balance-Preview of Updated Balance is accordingly updated. Similarly, you can add multiple records under Add Record option before clicking PROCEED TO FILE.
  10. Click PROCEED TO FILE.

    Note:

    1. You can click the Delete button, to delete any record which has been added under Processed Records table, if required.
    2. Once you delete a record, under Processed Records table, table for Cash Ledger Balance-Preview of Updated Balance is updated accordingly. This table will then reflect the Electronic Cash Ledger balance (that will be available with you under different heads) upon filing of Form GST PMT-09 and in this case only available processed records will be given effect by the system for transfer of amount under various heads.
  11. Select the Verification checkbox and select the Authorised Signatory. Click FILE GST PMT-09.
  12. Click YES.
  13. Click the FILE WITH DSC or FILE WITH EVC button.
  14. Click PROCEED.
  15. A confirmation message is displayed that the filing has been successful and ARN is displayed on the screen. Click OK.

    Note:
    After Form GST PMT-09 is filed:

    • ARN is generated on successful filing of Form GST PMT-09.
    • An SMS and an email are sent to the taxpayer on his registered mobile and email id.
    • Electronic Cash ledger will get updated after successful filing of Form GST PMT-09.
    • Filed form GST PMT-09 will be available for view/download in PDF format.

Conclusion :

Form GST PMT-09 provides a crucial solution for correcting inadvertent errors in GST payments. This user-friendly process allows taxpayers to transfer amounts within the same GSTIN or to a different GSTIN on the same PAN. Whether making intra-head or inter-head transfers, the step-by-step guide ensures a seamless correction process. Stay informed and avoid complications by utilizing Form GST PMT-09 for accurate cash ledger management.

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