{"id":8816,"date":"2023-03-08T05:33:09","date_gmt":"2023-03-08T05:33:09","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=8816"},"modified":"2023-03-08T05:33:18","modified_gmt":"2023-03-08T05:33:18","slug":"gstn-has-enabled-option-to-transfer-and-utilize-the-amount-in-cash-ledger-for-central-tax-or-integrated-tax-of-a-distinct-person","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/gstn-has-enabled-option-to-transfer-and-utilize-the-amount-in-cash-ledger-for-central-tax-or-integrated-tax-of-a-distinct-person\/","title":{"rendered":"GSTN has enabled option to transfer and utilize the amount in Cash Ledger for central tax or integrated tax of a distinct person"},"content":{"rendered":"<p align=\"justify\">The Goods and Services Tax Network has enabled  the option to <em>transfer<\/em> and utilize the amount in the cash ledger <em>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.<\/em><\/p>\n<p align=\"justify\">Rule 87(14) of the Central Goods and Services  Tax Rules, 2017 provides the following:<\/p>\n<p align=\"justify\"><em>(14) A registered person may,  on the common portal, transfer any amount of tax, interest, penalty, fee or any  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:<\/em><\/p>\n<p align=\"justify\"><em>Provided that no such transfer  shall be allowed if the said registered person has any unpaid liability in his  electronic liability register.<\/em> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>2023\/03\/gstn0803.png<\/p>\n","protected":false},"author":1,"featured_media":8818,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8816"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=8816"}],"version-history":[{"count":1,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8816\/revisions"}],"predecessor-version":[{"id":8819,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/8816\/revisions\/8819"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/8818"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=8816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=8816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=8816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}