Answer

1. F

   Facts

   If the amount is still in your electronic cash ledger, you can move it from one head to another using PMT-09. For example, from CGST tax to IGST tax, or from interest to tax. This works only for unused cash ledger balance.

2. P

   Provisions and law

   • Rule 87, CGST Rules 2017Electronic cash ledger in PMT-05, challan PMT-06 valid for 15 days, payment modes, CIN, PMT-07 for failed credits and PMT-09 transfers
   • Sec 49(10), CGST Act 2017A registered person may transfer an amount in the cash ledger from one head to another, as prescribed
3. A

   Analysis

   Example: you deposited Rs 30,000 under CGST but needed IGST. File PMT-09 to move Rs 30,000 from CGST tax to IGST tax, then offset in GSTR-3B. If the wrong head was already used in a filed return, for example CGST and SGST paid instead of IGST on an inter-State sale, PMT-09 cannot fix it; that needs payment under the right head and a refund claim of the wrong tax.

4. C

   Conclusion

   1. 1Check the cash ledger balance under each head
   2. 2Go to Services, Payments, Electronic Cash Ledger, File GST PMT-09
   3. 3Enter from and to heads and amount
   4. 4Submit and confirm the new balances

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.