{"id":284,"date":"2020-05-19T03:08:09","date_gmt":"2020-05-18T21:38:09","guid":{"rendered":""},"modified":"2026-09-03T16:46:45","modified_gmt":"2026-09-03T16:46:45","slug":"now-taxpayer-view-and-file-form-gst-pmt-09","status":"publish","type":"post","link":"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/","title":{"rendered":"Now taxpayer view and file Form GST PMT-09"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#Taxpayer_view_and_file_Form_GST_PMT-09\" >Taxpayer view and file Form GST PMT-09<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#What_is_the_Form_GST_PMT-09\" >What is the Form GST PMT-09?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#Form_GST_PMT-09_enables_any_registered_taxpayer_to_make_inter-prime_or_inter-prime_transfer_of_the_amount_available_in_electronic_cash_ledger\" >Form GST PMT-09 enables any registered taxpayer to make inter-prime or inter-prime transfer of the amount available in electronic cash ledger.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#Thus_the_taxpayer_can_transfer_tax_fee_penalty_interest_or_other_usages_by_filing_Form_GST_PMT-09_under_one_majorminor_head_which_is_available_in_Electronic_cash_ledger\" >Thus the taxpayer can transfer tax, fee, penalty, interest, or other usages by filing Form GST PMT-09 under one major\/minor head which is available in Electronic cash ledger.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#What_is_an_electronic_cash_ledger\" >What is an electronic cash ledger?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#The_electronic_cash_laser_contains_a_summary_of_all_depositspayments_made_by_the_taxpayer_In_the_electronic_ledger_information_is_kept_in_the_minorMajor_heads_For_the_convenience_of_the_user_the_ledger_is_displayed_head-wise_ie_CGST_IGST_SGST_UTGST_and_CESS\" >The electronic cash laser contains a summary of all deposits\/payments made by the taxpayer. In the electronic ledger, information is kept in the minor\/Major heads. For the convenience of the user, the ledger is displayed head-wise i.e. CGST, IGST, SGST \/ UTGST, and CESS.&nbsp;<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#Each_major_head_is_divided_into_five_smaller_heads\" >Each major head is divided into five smaller heads:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#Taxes_interest_fines_fees_and_others_It_can_be_accessed_under_Post-Login_mode_on_GST_portal_under_Services%3E_Laser%3E_Electronic_Cash_Ledger_The_electronic_cash_ledger_is_an_account_of_a_taxpayer_maintained_by_the_GST_system_that_reflects_cash_deposits_in_banks_and_other_liabilities_recognized_by_taxpayers_Deductions_on_tax_while_GST_return_filing_source_TDS_and_tax_collected_at_source_TCS_are_also_paid_to_the_electronic_cash_ledger_in_the_form_of_a_taxpayers_cash_deposit_A_registered_taxpayer_can_deposit_cash_in_recognized_banks_through_the_prescribed_mode_for_electronic_cash_using_any_online_or_offline_mode_allowed_by_the_GST_portal_Cash_deposits_can_be_used_to_make_payments_such_as_liability_interest_penalties_fees_and_others\" >Taxes, interest, fines, fees, and others. It can be accessed under Post-Login mode on GST portal under Services&gt; Laser&gt; Electronic Cash Ledger\n\n\nThe electronic cash ledger is an account of a taxpayer maintained by the GST system that reflects cash deposits in banks and other liabilities recognized by taxpayers.\n\n\nDeductions on tax while (GST return filing) (source) (TDS) and tax collected at source (TCS) are also paid to the electronic cash ledger in the form of a taxpayer&#8217;s cash deposit.\n\n\nA registered taxpayer can deposit cash in recognized banks through the prescribed mode for electronic cash using any online or offline mode allowed by the GST portal.\n\n\nCash deposits can be used to make payments such as liability, interest, penalties, fees, and others.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#There_are_four_major_leaders_in_electronic_cash_leaders\" >There are four major leaders in electronic cash leaders.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#GST_SGST_UTGSTCGST_and_Cess_Each_of_these_major_heads_has_five_heads\" >GST, SGST \/ UTGST,CGST and Cess. Each of these major heads has five heads:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#1_Tax_2_Interest_3_Penalty_4_Fees_5_Other\" >1. Tax 2. Interest 3. Penalty 4. Fees 5. Other<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#When_a_taxpayer_creates_an_invoice_the_taxpayer_chooses_to_add_an_amount_for_each_minor_within_each_major_Once_the_payment_against_the_invoice_is_successfully_made_and_the_CIN_contacts_the_GST_system_the_electronic_cash_bearer_is_updated_with_funds_under_Major_and_Minor_Heads_respectively_It_is_not_possible_to_use_a_cross_of_money_in_a_major_or_minor_head_once_paid\" >When a taxpayer creates an invoice, the taxpayer chooses to add an amount for each minor within each major.\n\n\nOnce the payment against the invoice is successfully made and the CIN contacts the GST system, the electronic cash bearer is updated with funds under Major and Minor Heads respectively.\n\n\nIt is not possible to use a cross of money in a major or minor head once paid.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#Let_us_understand_this_better_than_an_example\" >Let us understand this better than an example.&nbsp;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#A_taxpayer_deposited_INR_1000_cash_for_IGST_%E2%80%93_tax_through_net_banking_After_successful_payment_the_bank_reference_number_transmitted_by_the_bank_in_the_GST_system_with_CST_will_be_reflected_in_the_electronic_cash_account_as_the_reference_number_IGST_to_pay_taxpayer_tax_liability_%E2%80%93_The_taxpayer_can_use_this_cash_deposit_of_INR_1000_only_to_pay_tax_liability_from_the_debtor\" >A taxpayer deposited INR 1000 cash for IGST &#8211; tax through net banking. After successful payment, the bank reference number transmitted by the bank in the GST system with CST will be reflected in the electronic cash account as the reference number. IGST to pay taxpayer tax liability &#8211; The taxpayer can use this cash deposit of INR 1000 only to pay tax liability from the debtor.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#What_is_the_use_of_the_form_GST_PMT-09\" >What is the use of the form GST PMT-09?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#If_a_taxpayer_who_is_registered_under_GST_by_taking_GST_registration_deposits_an_amount_under_one_head_unified_tax_central_tax_stateunion_tax_and_cess_or_nominal_head_tax_interest_penalty_fees_and_others_they_will_deduct_this_amount_Their_dues_are_subject_only_to_that_head_chief_and_minor_chief_So_they_only_need_to_deposit_the_amount_under_a_particular_head_to_meet_their_current_liabilities_under_that_head_only\" >If a taxpayer, who is registered under GST by taking GST registration deposits an amount under one head (unified tax, central tax, state\/union tax, and cess) or nominal head (tax, interest, penalty, fees, and others), they will deduct this amount. Their dues are subject only to that head chief and minor chief. So, they only need to deposit the amount under a particular head to meet their current liabilities under that head (only).<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#Form_GST_PMT-09_on_the_GST_portal_allows_taxpayers_to_make_intra-head_and_inter-head_transfers_of_funds_available_in_their_electronic_cash_leader_Thus_this_facility_can_be_used_to_make_any_amount_available_in_the_electronic_cash_ledger_as_given_below\" >Form GST PMT-09 on the GST portal allows taxpayers to make intra-head and inter-head transfers of funds available in their electronic cash leader. Thus this facility can be used to make any amount available in the electronic cash ledger, as given below:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#For_transfer_of_an_amount_from_nominal_head_tax_under_head_cess_on_nominal_interest_under_head_CGST_or_For_fund_transfer_from_nominal_head_interest_under_head_IGST_under_the_same_head_IGST\" >For transfer of an amount from nominal head tax under head cess, on nominal interest under head CGST or\n\n\nFor fund transfer from nominal head interest under head IGST under the same head IGST.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#From_where_can_a_taxpayer_file_Form_GST_PMT-09\" >From where can a taxpayer file Form GST PMT-09?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#For_filing_Form_GST_PMT-09_follow_these_steps\" >For filing Form GST PMT-09 follow these steps:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#1_Navigate\" >1. Navigate:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#Navigate_or_visit_Services\" >Navigate or visit Services<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#2_Choose\" >2. Choose:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#Taxpayer_need_to_choose_Laser\" >Taxpayer need to choose Laser<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#3_Go_for\" >3. Go for:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#After_choose_the_Ledger_taxpayers_need_to_go_for_Electronic_Cash_Ledger\" >After choose the Ledger taxpayers need to go for Electronic Cash Ledger<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#4_File_for_transfer\" >4. File for transfer:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#And_then_File_GST_PMT-09_option_for_amount_transfer\" >And then File GST PMT-09 option for amount transfer.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#Also_read_about_the_use_of_cashITC_for_demand_payment\" >Also, read about the use of cash\/ITC for demand payment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#Can_a_taxpayer_select_more_than_one_majorminor_head_while_filing_Form_GST_PMT-09\" >Can a taxpayer select more than one major\/minor head while filing Form GST PMT-09?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#1_Yes_a_taxpayer_can_select_more_than_one_majorminor_head_while_filing_Form_GST_PMT-09_can_be_transferred_from_one_head_to_another_one_amount_at_a_time\" >1. Yes, a taxpayer can select more than one major\/minor head, while filing Form GST PMT-09, can be transferred from one head to another, one amount at a time.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#2_Taxpayers_can_add_more_than_one_majorminor_head_who_clicks_on_PROCEED_TO_FILE_before_using_the_record_option\" >2. Taxpayers can add more than one major\/minor head who clicks on PROCEED TO FILE before using the record option.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#How_can_a_taxpayer_preview_and_sign_GST_PMT-09\" >How can a taxpayer preview and sign GST PMT-09?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#A_taxpayer_can_viewdownload_the_form_GST_PMT-09_in_PDF_format_before_filing_the_same_on_the_GST_portal_And_he_can_file_Form_GST_PMT-09_using_the_methods_of_signing_DSC_or_EVC\" >A taxpayer can view\/download the form GST PMT-09 in PDF format before filing the same on the GST portal. And he can file Form GST PMT-09 using the methods of signing DSC or EVC.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#What_will_happen_once_the_Form_GST_PMT-09_is_filed\" >What will happen once the Form GST PMT-09 is filed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#GST_PMT-09_is_filed_after_the_form\" >GST PMT-09 is filed after the form:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#1_The_ARN_form_is_prepared_for_the_successful_filing_of_GST_PMT-09\" >1. The ARN form is prepared for the successful filing of GST PMT-09.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#2_The_taxpayer_receives_an_email_and_an_SMS_on_his_registered_mobile_number_and_registered_email_ID\" >2. The taxpayer receives an email and an SMS on his registered mobile number and registered email ID.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#3_Electronic_Cash_Leader_will_update_the_form_after_the_successful_filing_of_GST_PMT-09\" >3. Electronic Cash Leader will update the form after the successful filing of GST PMT-09.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#4_The_GST_PMT-09_file_form_in_PDF_format_will_be_available_for_viewingdownloading\" >4. The GST PMT-09 file form in PDF format will be available for viewing\/downloading.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#Where_can_the_taxpayer_bring_the_view_form_GST_PMT-09\" >Where can the taxpayer bring the view form GST PMT-09?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#To_view_form_GST_PMT-09_follow_these_steps\" >To view form GST PMT-09 follow these steps:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#1_Navigate-2\" >1. Navigate:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#Navigate_to_services\" >Navigate to services<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-45\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#2_Choose-2\" >2. Choose:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-46\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#Taxpayer_need_to_choose_Ledger\" >Taxpayer need to choose Ledger<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-47\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#3_Select\" >3. Select:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-48\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#After_choosing_Ledger_the_taxpayer_need_to_select_Electronic_cash_ledger\" >After choosing Ledger the taxpayer need to select Electronic cash ledger<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-49\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#4_View\" >4. View:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-50\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#After_completing_all_steps_taxpayers_can_view_the_filed_GST_PMT-09_option\" >After completing all steps taxpayers can view the filed GST PMT-09 option.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-51\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#Where_can_a_taxpayer_download_the_taxpayer_form_GST_PMT-09\" >Where can a taxpayer download the taxpayer form GST PMT-09?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-52\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#The_taxpayer_can_download_the_Form_GST_PMT-09_by_following_these_steps\" >The taxpayer can download the Form GST PMT-09, by following these steps.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-53\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#1_The_taxpayer_is_required_to_participate_in_the_services\" >1. The taxpayer is required to participate in the services<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-54\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#2_Select_selector_options\" >2. Select selector options<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-55\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#3_After_selecting_the_option_taxpayer_the_electronic_cash_ledger_needs_to_be_selected\" >3. After selecting the option taxpayer, the electronic cash ledger needs to be selected<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-56\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#4_After_selecting_the_electronic_cash_ledger_taxpayer_filed_GST_PMT-09_and_can_then_view\" >4. After selecting the electronic cash ledger taxpayer, filed GST PMT-09 and can then view<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-57\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/#5_Download_GST_PMT-09_PDF_option\" >5. Download GST PMT-09 (PDF) option.<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3 style=\"text-align: center; \"><span class=\"ez-toc-section\" id=\"Taxpayer_view_and_file_Form_GST_PMT-09\"><\/span><b>Taxpayer view and file Form GST PMT-09<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h6 style=\"text-align: center; \"><b><br \/><\/b><\/h6>\n<h5 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"What_is_the_Form_GST_PMT-09\"><\/span><b>What is the Form GST PMT-09?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6 style=\"text-align: left;\"><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Form_GST_PMT-09_enables_any_registered_taxpayer_to_make_inter-prime_or_inter-prime_transfer_of_the_amount_available_in_electronic_cash_ledger\"><\/span>Form GST PMT-09 enables any registered taxpayer to make inter-prime or inter-prime transfer of the amount available in electronic cash ledger.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Thus_the_taxpayer_can_transfer_tax_fee_penalty_interest_or_other_usages_by_filing_Form_GST_PMT-09_under_one_majorminor_head_which_is_available_in_Electronic_cash_ledger\"><\/span>Thus the taxpayer can transfer tax, fee, penalty, interest, or other usages by filing Form GST PMT-09 under one major\/minor head which is available in Electronic cash ledger.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"What_is_an_electronic_cash_ledger\"><\/span><b>What is an electronic cash ledger?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"The_electronic_cash_laser_contains_a_summary_of_all_depositspayments_made_by_the_taxpayer_In_the_electronic_ledger_information_is_kept_in_the_minorMajor_heads_For_the_convenience_of_the_user_the_ledger_is_displayed_head-wise_ie_CGST_IGST_SGST_UTGST_and_CESS\"><\/span>The electronic cash laser contains a summary of all deposits\/payments made by the taxpayer. In the electronic ledger, information is kept in the minor\/Major heads. For the convenience of the user, the ledger is displayed head-wise i.e. CGST, IGST, SGST \/ UTGST, and CESS.&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"Each_major_head_is_divided_into_five_smaller_heads\"><\/span><b>Each major head is divided into five smaller heads:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Taxes_interest_fines_fees_and_others_It_can_be_accessed_under_Post-Login_mode_on_GST_portal_under_Services%3E_Laser%3E_Electronic_Cash_Ledger_The_electronic_cash_ledger_is_an_account_of_a_taxpayer_maintained_by_the_GST_system_that_reflects_cash_deposits_in_banks_and_other_liabilities_recognized_by_taxpayers_Deductions_on_tax_while_GST_return_filing_source_TDS_and_tax_collected_at_source_TCS_are_also_paid_to_the_electronic_cash_ledger_in_the_form_of_a_taxpayers_cash_deposit_A_registered_taxpayer_can_deposit_cash_in_recognized_banks_through_the_prescribed_mode_for_electronic_cash_using_any_online_or_offline_mode_allowed_by_the_GST_portal_Cash_deposits_can_be_used_to_make_payments_such_as_liability_interest_penalties_fees_and_others\"><\/span>\n<ul>\n<li>Taxes, interest, fines, fees, and others. It can be accessed under Post-Login mode on GST portal under Services&gt; Laser&gt; Electronic Cash Ledger<\/li>\n<\/ul>\n<ul>\n<li>The electronic cash ledger is an account of a taxpayer maintained by the GST system that reflects cash deposits in banks and other liabilities recognized by taxpayers.<\/li>\n<\/ul>\n<ul>\n<li>Deductions on tax while (<a href=\"https:\/\/www.legalsalaah.com\/gst-return-filing.html\" target=\"_blank\"><font color=\"#085294\">GST return filing<\/font><\/a>) (source) (TDS) and tax collected at source (TCS) are also paid to the electronic cash ledger in the form of a taxpayer&#8217;s cash deposit.<\/li>\n<\/ul>\n<ul>\n<li>A registered taxpayer can deposit cash in recognized banks through the prescribed mode for electronic cash using any online or offline mode allowed by the GST portal.<\/li>\n<\/ul>\n<ul>\n<li>Cash deposits can be used to make payments such as liability, interest, penalties, fees, and others.<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"There_are_four_major_leaders_in_electronic_cash_leaders\"><\/span><b>There are four major leaders in electronic cash leaders.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"GST_SGST_UTGSTCGST_and_Cess_Each_of_these_major_heads_has_five_heads\"><\/span><b>GST, SGST \/ UTGST,CGST and Cess. Each of these major heads has five heads:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"1_Tax_2_Interest_3_Penalty_4_Fees_5_Other\"><\/span>1. Tax<br \/>2. Interest<br \/>3. Penalty<br \/>4. Fees<br \/>5. Other<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"When_a_taxpayer_creates_an_invoice_the_taxpayer_chooses_to_add_an_amount_for_each_minor_within_each_major_Once_the_payment_against_the_invoice_is_successfully_made_and_the_CIN_contacts_the_GST_system_the_electronic_cash_bearer_is_updated_with_funds_under_Major_and_Minor_Heads_respectively_It_is_not_possible_to_use_a_cross_of_money_in_a_major_or_minor_head_once_paid\"><\/span>\n<ul>\n<li>When a taxpayer creates an invoice, the taxpayer chooses to add an amount for each minor within each major.<\/li>\n<\/ul>\n<ul>\n<li>Once the payment against the invoice is successfully made and the CIN contacts the GST system, the electronic cash bearer is updated with funds under Major and Minor Heads respectively.<\/li>\n<\/ul>\n<ul>\n<li>It is not possible to use a cross of money in a major or minor head once paid.<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"Let_us_understand_this_better_than_an_example\"><\/span><b>Let us understand this better than an example.&nbsp;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"A_taxpayer_deposited_INR_1000_cash_for_IGST_%E2%80%93_tax_through_net_banking_After_successful_payment_the_bank_reference_number_transmitted_by_the_bank_in_the_GST_system_with_CST_will_be_reflected_in_the_electronic_cash_account_as_the_reference_number_IGST_to_pay_taxpayer_tax_liability_%E2%80%93_The_taxpayer_can_use_this_cash_deposit_of_INR_1000_only_to_pay_tax_liability_from_the_debtor\"><\/span>A taxpayer deposited INR 1000 cash for IGST &#8211; tax through net banking. After successful payment, the bank reference number transmitted by the bank in the GST system with CST will be reflected in the electronic cash account as the reference number. IGST to pay taxpayer tax liability &#8211; The taxpayer can use this cash deposit of INR 1000 only to pay tax liability from the debtor.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"What_is_the_use_of_the_form_GST_PMT-09\"><\/span><b>What is the use of the form GST PMT-09?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"If_a_taxpayer_who_is_registered_under_GST_by_taking_GST_registration_deposits_an_amount_under_one_head_unified_tax_central_tax_stateunion_tax_and_cess_or_nominal_head_tax_interest_penalty_fees_and_others_they_will_deduct_this_amount_Their_dues_are_subject_only_to_that_head_chief_and_minor_chief_So_they_only_need_to_deposit_the_amount_under_a_particular_head_to_meet_their_current_liabilities_under_that_head_only\"><\/span>If a taxpayer, who is registered under GST by taking <a href=\"https:\/\/www.legalsalaah.com\/gst-registration-online.html\" target=\"_blank\"><font color=\"#085294\">GST registration<\/font><\/a> deposits an amount under one head (unified tax, central tax, state\/union tax, and cess) or nominal head (tax, interest, penalty, fees, and others), they will deduct this amount. Their dues are subject only to that head chief and minor chief. So, they only need to deposit the amount under a particular head to meet their current liabilities under that head (only).<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Form_GST_PMT-09_on_the_GST_portal_allows_taxpayers_to_make_intra-head_and_inter-head_transfers_of_funds_available_in_their_electronic_cash_leader_Thus_this_facility_can_be_used_to_make_any_amount_available_in_the_electronic_cash_ledger_as_given_below\"><\/span>Form GST PMT-09 on the GST portal allows taxpayers to make intra-head and inter-head transfers of funds available in their electronic cash leader. Thus this facility can be used to make any amount available in the electronic cash ledger, as given below:<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"For_transfer_of_an_amount_from_nominal_head_tax_under_head_cess_on_nominal_interest_under_head_CGST_or_For_fund_transfer_from_nominal_head_interest_under_head_IGST_under_the_same_head_IGST\"><\/span>\n<ul>\n<li>For transfer of an amount from nominal head tax under head cess, on nominal interest under head CGST or<\/li>\n<\/ul>\n<ul>\n<li>For fund transfer from nominal head interest under head IGST under the same head IGST.<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"From_where_can_a_taxpayer_file_Form_GST_PMT-09\"><\/span><b>From where can a taxpayer file Form GST PMT-09?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"For_filing_Form_GST_PMT-09_follow_these_steps\"><\/span><b>For filing Form GST PMT-09 follow these steps:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"1_Navigate\"><\/span><b>1. Navigate:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Navigate_or_visit_Services\"><\/span>Navigate or visit Services<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"2_Choose\"><\/span><b>2. Choose:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Taxpayer_need_to_choose_Laser\"><\/span>Taxpayer need to choose Laser<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"3_Go_for\"><\/span><b>3. Go for:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"After_choose_the_Ledger_taxpayers_need_to_go_for_Electronic_Cash_Ledger\"><\/span>After choose the Ledger taxpayers need to go for Electronic Cash Ledger<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"4_File_for_transfer\"><\/span><b>4. File for transfer:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"And_then_File_GST_PMT-09_option_for_amount_transfer\"><\/span>And then File GST PMT-09 option for amount transfer.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><\/p>\n<h5><span class=\"ez-toc-section\" id=\"Also_read_about_the_use_of_cashITC_for_demand_payment\"><\/span><b>Also, read about the <a href=\"https:\/\/www.legalsalaah.com\/blog\/use-cash-itc-for-demand-payment-in-gst\" target=\"_blank\"><font color=\"#085294\">use of cash\/ITC for demand payment<\/font><\/a><\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"Can_a_taxpayer_select_more_than_one_majorminor_head_while_filing_Form_GST_PMT-09\"><\/span><b>Can a taxpayer select more than one major\/minor head while filing Form GST PMT-09?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"1_Yes_a_taxpayer_can_select_more_than_one_majorminor_head_while_filing_Form_GST_PMT-09_can_be_transferred_from_one_head_to_another_one_amount_at_a_time\"><\/span>1. Yes, a taxpayer can select more than one major\/minor head, while filing Form GST PMT-09, can be transferred from one head to another, one amount at a time.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"2_Taxpayers_can_add_more_than_one_majorminor_head_who_clicks_on_PROCEED_TO_FILE_before_using_the_record_option\"><\/span>2. Taxpayers can add more than one major\/minor head who clicks on PROCEED TO FILE before using the record option.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"How_can_a_taxpayer_preview_and_sign_GST_PMT-09\"><\/span><b>How can a taxpayer preview and sign GST PMT-09?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"A_taxpayer_can_viewdownload_the_form_GST_PMT-09_in_PDF_format_before_filing_the_same_on_the_GST_portal_And_he_can_file_Form_GST_PMT-09_using_the_methods_of_signing_DSC_or_EVC\"><\/span>A taxpayer can view\/download the form GST PMT-09 in PDF format before filing the same on the GST portal. And he can file Form GST PMT-09 using the methods of signing DSC or EVC.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"What_will_happen_once_the_Form_GST_PMT-09_is_filed\"><\/span><b>What will happen once the Form GST PMT-09 is filed?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"GST_PMT-09_is_filed_after_the_form\"><\/span><b>GST PMT-09 is filed after the form:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"1_The_ARN_form_is_prepared_for_the_successful_filing_of_GST_PMT-09\"><\/span>1. The ARN form is prepared for the successful filing of GST PMT-09.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"2_The_taxpayer_receives_an_email_and_an_SMS_on_his_registered_mobile_number_and_registered_email_ID\"><\/span>2. The taxpayer receives an email and an SMS on his registered mobile number and registered email ID.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"3_Electronic_Cash_Leader_will_update_the_form_after_the_successful_filing_of_GST_PMT-09\"><\/span>3. Electronic Cash Leader will update the form after the successful filing of GST PMT-09.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"4_The_GST_PMT-09_file_form_in_PDF_format_will_be_available_for_viewingdownloading\"><\/span>4. The GST PMT-09 file form in PDF format will be available for viewing\/downloading.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"Where_can_the_taxpayer_bring_the_view_form_GST_PMT-09\"><\/span><b>Where can the taxpayer bring the view form GST PMT-09?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"To_view_form_GST_PMT-09_follow_these_steps\"><\/span><b>To view form GST PMT-09 follow these steps:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"1_Navigate-2\"><\/span><b>1. Navigate:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Navigate_to_services\"><\/span>Navigate to services<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"2_Choose-2\"><\/span><b>2. Choose:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Taxpayer_need_to_choose_Ledger\"><\/span>Taxpayer need to choose Ledger<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"3_Select\"><\/span><b>3. Select:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"After_choosing_Ledger_the_taxpayer_need_to_select_Electronic_cash_ledger\"><\/span>After choosing Ledger the taxpayer need to select Electronic cash ledger<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"4_View\"><\/span><b>4. View:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"After_completing_all_steps_taxpayers_can_view_the_filed_GST_PMT-09_option\"><\/span>After completing all steps taxpayers can view the filed GST PMT-09 option.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"Where_can_a_taxpayer_download_the_taxpayer_form_GST_PMT-09\"><\/span><b>Where can a taxpayer download the taxpayer form GST PMT-09?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"The_taxpayer_can_download_the_Form_GST_PMT-09_by_following_these_steps\"><\/span>The taxpayer can download the Form GST PMT-09, by following these steps.<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"1_The_taxpayer_is_required_to_participate_in_the_services\"><\/span>1. The taxpayer is required to participate in the services<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"2_Select_selector_options\"><\/span>2. Select selector options<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"3_After_selecting_the_option_taxpayer_the_electronic_cash_ledger_needs_to_be_selected\"><\/span>3. After selecting the option taxpayer, the electronic cash ledger needs to be selected<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"4_After_selecting_the_electronic_cash_ledger_taxpayer_filed_GST_PMT-09_and_can_then_view\"><\/span>4. After selecting the electronic cash ledger taxpayer, filed GST PMT-09 and can then view<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"5_Download_GST_PMT-09_PDF_option\"><\/span>5. Download GST PMT-09 (PDF) option.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>The CBIC Central Indirect Tax Board has recently introduced the GST PMT-09 form to shift incorrectly paid taxes. Which enables taxpayers to view and file the form GST PMT-09 and download the form from the portal.<\/p>\n","protected":false},"author":1,"featured_media":506,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-284","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Now taxpayer view and file Form GST PMT-09<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalsalaah.com\/blog\/now-taxpayer-view-and-file-form-gst-pmt-09\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Now taxpayer view and file Form GST PMT-09\" \/>\n<meta property=\"og:description\" content=\"The CBIC Central Indirect Tax Board has recently introduced the GST PMT-09 form to shift incorrectly paid taxes. 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