Electronic cash ledger transfers permitted between account heads, but blocked where unpaid liabilities appear in the Electronic Liability Register. Form GST PMT-09 permits transfer of balances within the electronic cash ledger between specified major heads and minor heads, requires itemised reporting of available balances and transferred amounts, and a verification declaration by an authorised signatory. CGST/IGST balances may be transferred to another taxpayer on the same PAN under CGST/IGST. Transfers are prohibited if an unpaid liability exists in the transferor's Electronic Liability Register and may be made only when sufficient balance is available in the originating head.