Hence, if a taxpayer has wrongly paid CGST instead of SGST, he can now rectify the same using Form PMT-09 by reallocating the amount from the CGST head to the SGST head.
2. Is PMT 09 live on GST portal?
Good News for GST Taxpayers as Form PMT-09 is live on GST portal
3 From where can I file Form GST PMT-09?
Ans. To file Form GST PMT-09, navigate to Services > Ledgers > Electronic Cash Ledger > File GST PMT-09 For Transfer of Amount option.