Transferring ITC from one head to another

Is it possible to transfer ITC in credit ledger under one head say SGST to another head say CGST for payment of tax demand? What is the procedure?
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Quick Summary
This discussion addresses the possibility of transferring Input Tax Credit (ITC) from one head, like SGST, to another, such as CGST, for paying tax demands. The consensus is that direct transfer of ITC within the credit ledger between different heads is not permitted. Such transfers can only be facilitated through the Electronic Cash Ledger.

You cannot . It can be done only under Electronic Cash Ledger.
There are reasons for transferring itc in credit ledger.
sgst in another head.
But is it possible? If yes then how to do it?

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