How to transfer GST Cash Ledger Balance to other head

Central Goods and Services Tax (Fourth Amendment) Rules, 2019 notified by CBIC vide Notification No. 31/2019 – Central Tax Dated 28th June, 2019  

In the above notification CBIC prescribed a new Challan PMT-09 in which taxpayers can transfer or relocate their cash ledgers balance which was falsely or excess paid by the taxpayers.   

PMT-09

In the above PMT-09 challan if taxpayers wrongly paid the tax in different column than he may rectify the same by filing PMT-09 challan. The challan PMT-09 available under:

First Login > go to Servies > Ledgers > Electronic Cash Ledger > File GST PMT -09