GSTN enabled option to utilize the amount in Cash Ledger of one GSTIN by another GSTIN having same PAN

The Goods and Services Tax Network (GSTN) has enabled the option to use the amount in the cash ledger of one GSTIN (entity with the same PAN) by another GSTIN via transfer through form GST PMT-09, which has been made effective in the GST site.

Relevant Provision:

Rule 87(14) of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”).

Electronic Cash Ledger –

On the common portal, a registered person may transfer any amount of tax, interest, penalty, fee, or other amount available in the electronic cash ledger under the Act to the electronic cash ledger for central tax or integrated tax of a distinct person as specified in sub-section (4) or, as the case may be, sub-section (5) of section 25, in FORM GST PMT- 09:

However, no such transfer shall be permitted if the registered individual has any unpaid liability in his electronic liability register.