https://www.taxtmi.com/article/detailed?id=9186 The amendment to Rule 87 permits taxpayers to transfer amounts between major and minor heads in the electronic cash ledger using Form GST PMT-09, subject to availability of balance in the source head. Form GST PMT-09 allows multiple intra and inter head transfers, requires portal validation, authorised signatory verification and filing by EVC or DSC, and upon successful filing generates an ARN and updates the electronic cash ledger. Short payments must be separately met with interest; excess payments in an incorrect head remain subject to refund via the excess balance category. en-us Mon, 18 May 2020 09:38:36 +0530 Mon, 18 May 2020 09:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9186 The amendment to Rule 87 permits taxpayers to transfer amounts between major and minor heads in the electronic cash ledger using Form GST PMT-09, subject to availability of balance in the source head. Form GST PMT-09 allows multiple intra and inter head transfers, requires portal validation, authorised signatory verification and filing by EVC or DSC, and upon successful filing generates an ARN and updates the electronic cash ledger. Short payments must be separately met with interest; excess payments in an incorrect head remain subject to refund via the excess balance category. Articles Goods and Services Tax - GST Mon, 18 May 2020 09:38:36 +0530 https://www.taxtmi.com/article/detailed?id=9186