FORM GST PMT-09 - Transfer of available cash between heads or eligible same-PAN GSTI Ns
Available cash moves within prescribed head/GSTIN restrictions; this is not an ITC transfer.
There is one prescribed PMT-09 with transferee GSTIN field 4A. PMT-09A/B are not separate forms. The actual example applies same-PAN CGST/IGST cash-transfer conditions and the nil-unpaid-liability gate.
Responsible actor: The registered person transfers available cash on the portal. Provision: Section 49(10); rule 87(13), (14); notification 14/2022 paragraph 17.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current CGST law checked 21 October 2026. Blank structure from official 1 January 2022 compilation; later amendments are expressly incorporated and appended where applicable.
Worked facts and completed entries
Karnataka GSTIN 29AABCA0000A1ZT has CGST cash INR 5,000 and no unpaid electronic-register liability. On 1 October 2026 it transfers this to the IGST cash head of Tamil Nadu GSTIN 33AABCA0000A1Z4, a distinct registration on the same PAN AABCA0000A. Karnataka CGST cash becomes zero; Tamil Nadu IGST cash increases from zero to INR 5,000. No different-PAN or SGST cross-GSTIN transfer is assumed.
1–4A. Transferor and transferee
| 1. Transferor GSTIN | 29AABCA0000A1ZT |
|---|---|
| 2(a). Legal name | Aster Learning Supplies Private Limited (fictional) |
| 2(b). Trade name | Aster Learning Shop (fictional) |
| 3. ARN | ILLUSTRATION-PMT09-2026-01 — not a portal ARN |
| 4. ARN date | 1 October 2026 |
| 4A. Transferee GSTIN on same PAN | 33AABCA0000A1Z4 |
| Common PAN | AABCA0000A in both GSTI Ns |
| Unpaid-liability gate | Transferor electronic liability register has no unpaid liability |
| Selected branch | Distinct same-PAN GSTI Ns under rule 87(14), not a same-GSTIN correction |
5. Amount transferred
| From major head | From minor head | Available INR | To major head | To minor head | Transferred INR |
|---|---|---|---|---|---|
| Central Tax — Karnataka GSTIN 29AABCA0000A1ZT | Tax | 5000 | Integrated Tax — Tamil Nadu GSTIN 33AABCA0000A1Z4 | Tax | 5000 |
Resulting balances and unselected heads
| Transferor CGST cash | 5000 − 5000 = INR 0 |
|---|---|
| Transferee IGST cash | 0 + 5000 = INR 5,000 |
| Interest / penalty / fee / other | Zero transferred |
| State / UT / Cess cross-GSTIN transfer | Not selected; rule 87(14) destination is CGST or IGST |
| ITC transferred | Nil — PMT-09 does not transfer input credit |
Verification and execution
I, Meera Rao, director of the fictional applicant, solemnly affirm that the information in this educational scenario is true to its stated assumed facts and nothing has been concealed. Place: Bengaluru. Date: 1 October 2026. Signatory name/status: Meera Rao, authorised director (fictional; unsigned). Signature: not executed. No DSC, signature, seal or official approval is reproduced.
How this form moves the matter forward
- Identify same-GSTIN rule 87(13) versus distinct same-PAN rule 87(14) route.
- For distinct GSTI Ns verify common PAN, available CGST/IGST cash and no unpaid transferor liability.
- Match authenticated debit and recipient credit; transfer alone does not discharge recipient tax.
Evidence supporting these entries
- Both registrations/common-PAN check
- Transferor cash and nil-unpaid-liability records
- PMT-09 and matching cash entries
Additional primary authority: Notification 14/2022-Central Tax, 5 July 2022, paragraphs 6(c) and 17, PDF pages 2 and 12: same-PAN cash transfer, nil-unpaid-liability gate and transferee GSTIN 4A.
Period and legal consequences
PMT-09A/B are not separate notified forms in the current source. Their existing UR Ls now concern actual PMT-09. The historical blank predates new field 4A; the accompanying amendment page supplies it and the cross-GSTIN restrictions. Same-GSTIN rule 87(13) cannot bypass rule 87(14).
Primary source and exact locator
Official notified form source: PDF pages 257-259; printed pages 251-253.
CGST Act and government-hosted Act and Rules compilation - Section 49(10); rule 87(13), (14); notification 14/2022 paragraph 17. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The registered person transfers available cash on the portal. Available cash moves within prescribed head/GSTIN restrictions; this is not an ITC transfer.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Both registrations/common-PAN check; Transferor cash and nil-unpaid-liability records; PMT-09 and matching cash entries.