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    <title>PMT 09 CGST CASH BALANCE OF TDS ADJUSTABLE AGAINST SGST</title>
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    <description>A registered person may transfer amounts in the electronic cash ledger between tax heads using FORM GST PMT-09; transfers can be between major tax heads or between minor heads under the same major head. The source of the credited funds, including amounts arising from tax deducted at source, does not prevent such transfers. The transfer is effected on the common portal by filing the prescribed form.</description>
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      <description>A registered person may transfer amounts in the electronic cash ledger between tax heads using FORM GST PMT-09; transfers can be between major tax heads or between minor heads under the same major head. The source of the credited funds, including amounts arising from tax deducted at source, does not prevent such transfers. The transfer is effected on the common portal by filing the prescribed form.</description>
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