Facility to file GST PMT-09 is enabled in GSTN

GSTN enabled the facility to file GST PMT-09 for transfer of amount to different GSTIN on same PAN.

Rule 87 of CGST Rules, 2017 was amended vide Notification no. 14/2022-Central Tax dated 05.07.2022 to insert sub-rule (14) as follows:

“(14) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for central tax or integrated tax of a distinct person as specified in sub-section (4) or, as the case may be, sub-section (5) of section 25, in FORM GST PMT-09:

Provided that no such transfer shall be allowed if the said registered person has any unpaid liability in his electronic liability register.”

In GST Portal, the said facility is enabled now.