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 ... Summary
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.
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