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    <title>PMT 09 | Cash transfer to inactive GSTN</title>
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    <description>Obligations arise where electronic cash ledger balances were transferred via Form GST PMT-09 to an inactive GSTIN and the transferor lacks access or jurisdictional assignment. Recommended steps: obtain the inactive GSTIN&#039;s user ID and password from the jurisdictional officer (documented on stamp paper if required), locate jurisdiction via the Government Portal&#039;s Search Taxpayer facility, and then transfer balances to the intended GSTIN under the same PAN using PMT-09; practical barriers include officer non-cooperation and unassigned jurisdiction.</description>
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    <pubDate>Tue, 02 May 2023 17:32:20 +0530</pubDate>
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      <title>PMT 09 | Cash transfer to inactive GSTN</title>
      <link>https://www.taxtmi.com/forum/issue?id=118514</link>
      <description>Obligations arise where electronic cash ledger balances were transferred via Form GST PMT-09 to an inactive GSTIN and the transferor lacks access or jurisdictional assignment. Recommended steps: obtain the inactive GSTIN&#039;s user ID and password from the jurisdictional officer (documented on stamp paper if required), locate jurisdiction via the Government Portal&#039;s Search Taxpayer facility, and then transfer balances to the intended GSTIN under the same PAN using PMT-09; practical barriers include officer non-cooperation and unassigned jurisdiction.</description>
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      <law>GST</law>
      <pubDate>Tue, 02 May 2023 17:32:20 +0530</pubDate>
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