CBIC vide Notification No. 37/2020 – Central Tax has amended the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 to allow a registered person to transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09 with effect from 21 st day of April, 2020
