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Good News For Tax Payer PMT 09 will effect from 1/4/2020

Pankaj Rawat (GST Practitioner) (55052 Points)

15 December 2019

Sub-Rule (13) of Rule 87 of CGST A t has been Effective from 1.4.2020 being Notified by Notification 71/2019 CT , dated 13/12/2019.
Taxpayer now from 1/4/2020 can be able to transfer any amount of tax,interest,penalty or fee available in Cash Ledger to cash ledger for IGST, CGST, SGST or Cess in Form PMT 09.

hence any wrong deposit tax in any statue can be transferred

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4 Replies

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 15 December 2019

Good News Dear...
🙏🙏🙏🙏🙏

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 15 December 2019

Thanks Sh Raja Ji 👃

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 24 December 2019

Iam very sorry , the Above Rule for PMT09 has not being Notified ,

Notification 71/2019 CT , dated 13/12/2019 mentions for Rule 5 of notification No. 31/2019 – Central Tax, dated the 28th June, 2019 & that rule contains provision for QR code.

Provision for PMT-09 is contained in Rule 13 of that notification.
Notification 71/2019 enables the provision for QR code only.

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 24 December 2019

Iam very sorry , the Above Rule for PMT09 has not being Notified ,

Notification 71/2019 CT , dated 13/12/2019 mentions for Rule 5 of notification No. 31/2019 – Central Tax, dated the 28th June, 2019 & that rule contains provision for QR code.

Provision for PMT-09 is contained in Rule 13 of that notification.
Notification 71/2019 enables the provision for QR code only.