Mr. Arvind, asked the accountant to use Form GST PMT-09 for making a transfer from IGST head to respective CGST & SGST heads. Examine the said…

As per provisions of section 49 (10) read with rule 87 (13) of CGST Rules, 2017, “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 the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09”. It is important to note that only amounts available under Electronic Cash Ledger can be transferred to the respective heads using Form GST PMT-09 and not otherwise. Accordingly, contention of Mr. Arvind by asking the accountant to use Form GST PMT-09 is not valid for transfer of 84,500 from head IGST to respective CGST & SGST in Electronic Credit Ledger.