Excess cash ledger balance can be transfer to different state?

Yes, it is possible to transfer excess cash ledger balance from one state to another under GST, provided the entities are distinct persons. This facility is enabled by Section 49(10) read with Rule 87(14) of the GST laws. To initiate the transfer, you need to file Form PMT-09 through the GST portal. While the provision is notified, the portal functionality might still be under development, so consulting with the GST department or your GST officer for assistance is recommended.