GMT PMT 09 FOR TRANSFERRING EXCESS BALANCE CREDIT FROM ONE CASH LEDGER TO OTHER

Major head refers to IGST, CGST, SGST/UT, and CESS. Minor head refers to tax, interest, penalty, fee, and others. The amount from one minor head can also be transferred to another minor head under the same major head. The amount can be transferred from the head only if balance under the head is available at the time of transfer.