What is GST Form PMT-09 ?

GST Form PMT-09 is available on Portal: Use of Form GST PMT-09 is for “Transfer of amount from one account head to another in electronic cash ledger”.

Major Head – IGST/CGST/SGST/Cess Minor Head – Tax/Interest/Late Fee/Penalty/Other

Transfer from One Minor Head to Another Minor Head Any amount deposited under wrong head can be transferred to correct head through this Form immediately.

Now, taxpayer can transfer the cash balance available under one head to another head of tax i.e. from CGST to SGST or interest or penalty or vice versa which means GST deposited under wrong head can be corrected.


Mr. Ram had to pay Rs.1000 as Central Tax under the major head and Rs.500 as interest under the minor head and he has wrongly paid Rs.500 under Central tax head and Rs.1000 as interest under the minor head.

In this case, he can file PMT-09 to shift the amount from the major head (i.e. Central tax) to the minor head (i.e. interest). This shifting of the amount can be done from minor head to major head as well. 

An amount can also be transferred from one minor head to another minor head under the same major head.

For example, in the case of interchange of interest and penalty amount under Central Tax can also be rectified by filing PMT-09. 

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