PMT 09 CGST CASH BALANCE OF TDS ADJUSTABLE AGAINST SGST

[NILESH PITALE]

Respected Sir

We Have Credit in Cash Ledger due to TDS , As per our June-20 Return Position We have Cash Balance in CGST & Payable under SGST, In Such Case Can we Move CGST Cash Balance to SGST by Filling PMT-09.

Main Point is that Cash Balance is due to TDS

Please Guide

Thanking You

Nilesh Pitale

AI Summary

Transfer CGST TDS Balance to SGST Cash Ledger Allowed via Form GST PMT-09 Under Rule 87(13) CGST Rules 2017. A participant inquired about transferring a cash balance from the CGST cash ledger, accumulated due to TDS, to the SGST cash ledger using Form GST PMT-09. Respondents confirmed this is permissible under Rule 87(13) of the CGST Rules, 2017, which allows the transfer of amounts within the electronic cash ledger across different tax categories. The source of the funds in the electronic credit ledger is not a concern, and the process can be completed using Form GST PMT-09.