Avalara > Blog > Goods and Services Tax > PMT 09 form will facilitate the transfer of amount available in electronic cash ledger

PMT 09 form will facilitate the transfer of amount available in electronic cash ledger

  • Jun 2, 2020 | Divita S Gupta

The Central Board of Indirect Tax and Customs (CBIC) recently introduced the PMT 09 form with a view to facilitating the transfer of cash from one head to another head of the electronic cash ledger. Using this form, taxpayers will be able to transfer any amount of tax, interest, penalty or cess accumulated in their electronic cash ledger under the heads of IGST, SGST and CGST. This facility can be availed up in the taxpayer’s electronic cash ledger itself. The GSTN said this new functionality is aimed at providing major relief to taxpayers, especially at the time of the COVID-19 crisis where taxpayers are facing limited access to cash resources. 


Avalara helps businesses of all sizes get GST return filing, e-way bill generation and e-invoicing right with cloud-based GST compliance solutions in India. Goods and Services Tax (GST) rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Divita S Gupta
Avalara Author Divita S Gupta
Divita has served as a writer and editor for top financial services organizations in India. She has written on topics like mutual funds, insurance, taxes, SME financing for globally recognized banking and financial organizations including ICICI, Aditya Birla Group, News Corp. With a Masters in Business Administration from Symbiosis International University, she currently owns a small business in Mumbai.