Mandatory Bank Account Details Submission Under GST

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Mandatory furnishing bank account details by registered taxpayers under Rule 10A of the Central Goods and Services Tax Act, 2017. Let's Understand What Is Rule 10A Under CGST Act, 2017. The objective of Rule 10A is to prevent fraudulent activities such as the creation of fake GST registrations and the generation of bogus invoices. By verifying the bank account details of new GST registrants, the government can ensure that only genuine businesses are registered under the GST regime. So all the registered taxpayers are required to furnish their bank account details within the prescribed period of time. Mandatory Bank Account Details Submission as Per Law: All Registered Taxpayers are required under the provisions of CGST Act, 2017 and the corresponding Rules framed thereunder to furnish  their bank Account  Details within 30 days of the grant of registration or before the due date of filing GSTR-1/IFF, whichever is earlier. Taxpayers are therefore advised to promptly furnish the...
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PMT-09 KYA HAI (MEANING OF PMT-09)

 1. FORM GST PMT-09 क्या हैं ?

हाल ही में CBIC (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) ने  FORM PMT-09 (CHALLAN) को लेकर आये हैं, जिसका उद्देश्य यह हैं की हमने अगर टैक्स का भुगतान किसी WRONG HEAD में जमा कर दिया हैं तो हम उसे इस PMT-09 (CHALLAN) के माध्यम से AMOUNT को किसी अन्य HEAD में ट्रांसफर कर सकते हैं! चाहे वो टैक्स वाले HEAD, फी वाले HEAD, INTEREST वाले HEAD, पेनलिटी वाले HEAD और या CESS वाले HEAD में करना हो तो हम इन्हे इसके माध्यम से किसी भी HEAD के कॉलम में ट्रांसफर कर सकते हैं! जैसे की मान लीजिये आपको टैक्स IGST में जमा करना था लेकिन अपने गलती से CGST में जमा कर दिया तो इस SITUATION में हम FORM PMT-09 का प्रयोग करके हम उसे IGST में ट्रांसफर कर सकते हैं!

2.FORM GST PMT-09 का प्रयोग किसे और कब करना हैं ?

GST के अंतगर्त REGISTERED सभी TAXPAYERS इसका प्रयोग कर सकते हैं और ELCTRONIC CASH LEDGER में पड़े BALANCE को ट्रांसफर कर सकते हैं! और जब भी हमने WRONG HEAD में टैक्स जमा कर दिया हो तब तब हम इसका प्रयोग कर सकते हैं!

3.FORM GST PMT-09 के बारे में ध्यान देने योग्य बाते:-

(i) यदि कोई भुगतान करने के लिए पहले से ही गलत टैक्स का उपयोग कर लिया गया हो, तो यह फॉर्म उपयोगी नहीं है। यह फ़ॉर्म केवल उन राशियों के हस्तांतरण की अनुमति देता है जो इलेक्ट्रॉनिक कैश LEDGER  में उपलब्ध हैं।

(ii) उदाहरण के लिए, यदि GSTR-3B में कोई राशि गलत लिखी गई है, तो इसे ठीक करने का कोई तरीका नहीं है क्योंकि GSTR-3B NON-EDITABLE है। ऐसे मामले में, केवल अगले महीने के रिटर्न में समायोजन किया जा सकता है।

(iii) ELECTRONIC CASH LEDGER का BALANCE आप ELECTRONIC CREDIT LEDGER में ट्रांसफर के लिए नहीं कर सकते हो!

4. FORM PMT-09 FORMAT



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