Functionality for inter-GSTIN transfer of balance available in electronic cash ledger of GST – Enabled!


Till now, a taxable person was allowed to transfer, within the same GSTIN, balance available in electronic cash ledger from one head to another by filing a Form GST PMT-09 online on GST portal. By section 110(c) of Finance Act, 2022 which was made applicable from 05.07.2022, Government allowed taxpayers to make cash transfers inter-GSTIN. Inter GSTIN means persons having different GST registration number however the PAN is the same. Relevant amendment was also made under Rule no. 87(14) of the CGST Rules, 2017 vide notification 14/2022 dated 05.07.2022.

SW Remark: The functionality to transfer the amount inter-GSTIN have become live on common portal of GST w.e.f. 7th March,2023.

P.S. No such transfer shall be allowed if the taxable person has any unpaid liability in his
electronic liability register.

Samyak Jain, Indirect Tax Associate, SW India

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