GST Compliance – PMT 09 – Transfer of Inter Head Movement of balance in Electronic Cash Ledger
Introduction to Form PMT-09: As per Rule 87(13) of CGST Rules, 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 electronic cash ledger for IGST, CGST or SGST/UTGST or Cess in Form PMT-09. 1. …