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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.
GST
Tax paid under the wrong head
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Provisions
Rule 87, CGST Rules 2017; Sec 49(10), CGST Act 2017
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.
Close
- Check the cash ledger balance under each head
- Go to Services, Payments, Electronic Cash Ledger, File GST PMT-09
- Enter from and to heads and amount
- Submit and confirm the new balances
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