¹[FORM GST PMT –09

^2-b[[See rule 87(13) and 87(14)]]_2-b

Transfer of amount from one account head to another in electronic cash ledger

5.   Details of the amount to be transferred from one account head to another

                                                                                                                                                                                               (Amount in Rs.)

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.

Signature 

Name of Authorized Signatory  

Designation /Status 

Place

Date

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]₁

^2-a[(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.]_2-a