GSTN started option to utilize Cash Ledger amount from 1 GSTIN to another GSTIN having same PAN.
GSTN has started option to utilize to use the amount in cash ledger of 1 GSTIN (entity with the same permanent account number) by another Goods and Services Tax Network via transfer through form Goods and Services Tax form GST PMT-09, which has been made effective on the GST Portal. This has been introduced in order to implement Rule 87(14) of the Central Goods and Services Tax Rules, 2017.
For your kind reference relevant Pic of the Goods and Services Tax Portal is mentioned here under:
GST Relevant Provision:
Rule 87(14) of Central Goods and Services Tax Rules, 2017 ((“the CGST Rules”):
Electronic Cash Ledger –
On the Goods and Services Tax common portal, a Goods and Services Tax registered person may transfer any tax amount, penalty, interest, fee, or other amount available in the electronic cash ledger under the Central Goods and Services Tax Act to the electronic cash ledger for central tax or integrated tax of a distinct person as prescribed in section 25(5) or 25(4) in FORM GST PMT- 09:
But, No such transfer shall be allowed, In case GST registered person has any unpaid liability in his electronic liability register.
Source #GST Portal