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Electronic Cash Ledger Allows Transfer Between IGST, CGST, SGST with FORM GST PMT-09, u/r 87, CGST Rules 2017.
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....Electronic Cash Ledger - Transfer of Amount (cash paid) between IGST, CGST and SGST - To be effective from date of notified through FORM GST PMT-09 - Rule 87 of the Central Goods and Services Tax Rules, 2017....