1. Facility for filing GST PMT – 09 for transfer of Cash Balance from One Head to Other Head
2. Facility for filing GSTR 3B Return by EVC (no need for affixing DSC)
1. Facility for filing GST PMT – 09 (Transfer of Amount)
Path for accessing GST PMT – 09 —> Dashboard – Services – Ledger – Electronic Cash Ledger
A transfer can be made from
|Major head||Major head||CGST to SGST|
|Major Head||Minor head||CGST to Interest|
|Minor head||Minor head||Interest to Fees|
|Minor head||Major head||Fees to SGST|
It should be noted that the transfer can only be made for balance lying in the Electronic Cash Ledger. The transfer from one head to another head is instant and the balance is immediately reflected.
If the taxpayer wants to withdraw the tax wrongly deposited in the Electronic Cash ledger, a separate refund application has to be filed for the same.
2. Facility for filing GSTR 3B Return by Electronic Verification Code i.e. EVC (no need for affixing DSC)
Earlier the Facility for filing returns by EVC was only allowed for Individuals and OPC and not for Companies or LLPs or other Entities. The option to file GSTR-3B by EVC instead of DSC is now made available on GSTIN portal to Companies LLPs and other entities. So all Tax payers can submit their GSTR-3B without DSC.