Form GST PMT-09 has been enabled on GST Portal and notifies w.e.f. 21.04.2020, so that taxpayers can transfer cash balance from one head to another. (Notification No. 37/2020 – Central Tax, Dated 28.04.2020)
Following are the steps to file Form GST PMT-09 on GST Portal :
Step-1 : Go to Electronic Cash Ledger and click on option which is in red circle

Step-2 : Below is the Cash Ledger Balance available for transfer

Step-3 : Transfer cash balance to any ledger and click save and proceed to file

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