Wrong Head Tax PMT-09: Getting the Tax Head Right

A wrong head tax payment often follows a place-of-supply error. Form PMT-09 lets you transfer balances between heads to fix it.

How errors arise

Misjudging place of supply leads to paying IGST instead of CGST+SGST or vice versa.

PMT-09 transfer

PMT-09 moves cash-ledger balances between heads. This is central to wrong head tax PMT-09 and how the rule plays out in practice.

Limits

It works on the cash ledger, not already-utilised credit.

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Frequently asked

Why does wrong head tax PMT-09 matter for my business?

Getting wrong head tax PMT-09 right keeps your filings consistent and your GSTINs free of avoidable notices. When the position is unclear, a quick expert review is far cheaper than a later dispute.

Talk to a GST specialist

Have a specific question on this topic? Book a free consultation with KYRA GST — first response within 24 hours, and a written quote before any work begins. You can also explore our GST services.