Transfer of amount from one account head to another in electronic cash ledger

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..... e amount to be transferred from one account head to another (Amount in Rs.) Amount to be transferred from Amount to be transferred to Major head Minor head Amount available Major Head Minor head Amount transferred 1 2 3 4 5 6 < State / UT tax Integrated tax, Cess > Tax < State / UT tax Integrated tax, Cess > Tax Interest Interest Penalty Penalty Fee Fee Others Others .....

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..... balance under that head is available at the time of transfer] 4[(6) Amount available in cash ledger under CGST / IGST head can be transferred to any other taxpayer registered on the same PAN under CGST/IGST head, if required. (7) Amount shall not be allowed to be transferred if unpaid liability exists in the Electronic Liability Register of the transferor.] ********** Notes 1. Inserted vide .....

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