GST PMT-09 is a form used by registered taxpayers to transfer any amount of tax, interest, penalty, or fee from one head to another in their Electronic Cash Ledger (ECL). It can be used to transfer funds between different tax heads, such as CGST, SGST, and IGST; or between different minor heads, such as tax, interest, and penalty.
The PMT-09 form can be submitted online through the GST portal. To do this, taxpayers will need to login to their account and select the “Services” > “Ledgers” > “Electronic Cash Ledger” option. From there, they can select “File GST PMT-09 for transfer of amount (within same GSTIN)” or “File GST PMT-09 for transfer of amount (to different GSTIN on same PAN)” depending on their requirement.