CBIC notifies provision for transfer of balances lying in e-cash ledger w.e.f. April 21

CBIC notifies April 21, 2020 as effective date from which provisions of Rule 87(13) of the CGST Rules which allows a taxpayer to perform intra-head or inter-head transfer of amount as available in Electronic Cash Ledger (ECL) and Form GST PMT-09 shall come into force; Said form has also been enabled on GSTN portal, along with FAQs issued for filing and viewing the form; FAQs inter-alia clarifies that said facility can be used to transfer any amount availab...