Utilisation of cash ledger

1.I was announced some time ago that amount in cash ledger can be utilized interhead. 

Is it correct? If yes then please let me know whether it has implemented or not?

2. In 37th GST council meeting, it was announced that filing of GSTR 9/9A will be optional for registered persons whose turnover was below 2.00 crore in f.y. 2017-18 and 2018-19. Is it confirmed or not, as there is no notification has been issued.

Thanks

Replies (1)
1. No ...... Its PMT 09 & not yet Notified.
2. Not Notified

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