GST cash ledger transfer reporting tracks intra-head and inter-head fund movement through PMT-09 filings. Summary reporting under GST of intra-head and inter-head transfers of funds within the cash ledger through Form GST PMT-09. The report captures monthly particulars of the number of PMT-09 filings, state or Union Territory code and name, number of taxpayers, the major and minor heads from which funds are transferred and the corresponding heads to which they are transferred, together with the amount transferred.
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Provisions expressly mentioned in the judgment/order text.
GST cash ledger transfer reporting tracks intra-head and inter-head fund movement through PMT-09 filings.
Summary reporting under GST of intra-head and inter-head transfers of funds within the cash ledger through Form GST PMT-09. The report captures monthly particulars of the number of PMT-09 filings, state or Union Territory code and name, number of taxpayers, the major and minor heads from which funds are transferred and the corresponding heads to which they are transferred, together with the amount transferred.
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