The department has introduced Rule 87(13) vide N. No. 31/2019 dated 28.06.2019
As per thr newly introduced rule, the assessee is allowed to transfer any amount of tax, interest, penalty etc from one head to another by filing GST PMT-09
That means, intra head/tax transfers shall be allowed which were otherwise restricted.
The effective date is yet to be notified though
But it would mean that where the tax has been deposited in cash in a wrong head/tax, it may be transferred to the desired head/tax
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