The CBIC vide Notification No. 37/2020-Central Tax dated April 28, 2020, which notifies the Form PMT – 09 effective from April 21, 2020. Now the taxpayers can transfer the cash balance available under one head to another head of tax i.e. from CGST to SGST or interest or penalty or vice versa.
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-37-central-tax-english-2020.pdf