Inter-head cash ledger transfers under GST are recorded through a standard report format for major head-wise tracking. A prescribed GST report format captures taxpayers who have made inter-head transfers within the cash ledger. Prepared from Form PMT-09, it records the year, state, month, taxpayer identification details, ARN, ARN date, and the amounts transferred out of and into the respective major heads. The format tabulates transfers between IGST, CGST, SGST/UTGST and Cess, and provides a total-wise presentation of transferred amounts across the major heads.