Name the GST Forms to be used in the case of the following situations by the registered persons: Naresh, by mistake, deposited cash of ₹2,550 under the head IGST instead of under the head late fee ₹2,000 and interest of

Answer 3(e) The following GST Forms to be used in the given situations. (i) GST PMT-09: It is a form used by GST taxpayers to transfer the balance in the Electronic Cash Ledger from one head (or tax type) to another within the same GSTIN. It allows for the correction of incorrect payments made under the wrong tax head (e.g., IGST, CGST, SGST, Cess) or any other type (e.g., tax, interest, penalty, fee)