Wrong GST Paid – Now can transfer to correct head | GST wrong head payment refund

Published on 06 May 2020 / In GST

Wrong GST Paid – Now can transfer to correct head

Wrong Tax Paid-As per Sec 77-Wrong GST to be claimed Refund and Correct tax to be paid again
This was a genuine hardship of the taxpayer specially in early times of implementation of the law.
Even the refund issuing authorities also were overloaded with avoidable work of issuing such refunds claimed under se 77 of the act.
Government took cognisance of the fact and brought an amendment to rules to enable the tax payer to transfer the wrongly paid tax themselves to correct head.
Rule 87, which talk about electronic cash ledger was amended by way of a notification no. 31/2019 Central Tax, a new sub rule (13) was inserted to provide a facility to tax payer to transfer tax on the common portal through newly introduced form PMT-09. Though this notification was to be made effective from the future date to be further notified.
Government almost forgot to the same and it kept in abeyance in spite of having made a remedy prescribed in rules. After almost a year, on 21-4-2020, this PMT-09 appeared magically on the common portal.
Here it would be interesting to know that this form was never been notified till then still it got published on the common portal. After realizing the gap, government on 28-4-2020, issued a notification no. 37/2020 CT dated 28-4-2020, which mage rule 87(13) effective retrospectively wef 21-4-2020(the date on which PMT-09 was incarnated on the common portal).
• What is PMT-09?
Here two types of heads are there
Minor Heads- Interest/Penalty/Fees/Others
This form allows Tax payer on the common portal to transfer from any major/minor head to another major/minor head.
Even one can transfer from one minor head to another minor head under the same major head.


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