Can IGST Balance Can Be Transferred to SGST of Another GSTIN Under Same PAN?

Can IGST tax be transferred from one GSTIN to SGST tax of another GSTIN under the same PAN? Transfer of IGST Cash from One GSTIN to Another GSTIN under the Same PANAfter the amendment, it is now legally permissible to transfer IGST cash balance from one GSTIN to another GSTIN belonging to the same PAN by filing Form GST PMT-09. Reallocation of IGST Cash to SGST Cash within the Same GSTINOnce IGST cash balance is validly transferred to the receiving GSTIN, the law permits intra-GSTIN reallocation of such cash balance. Using another Form GST PMT-09, the taxpayer may transfer IGST cash to SGST cash within the same GSTIN. ConclusionIn view of the amendment to Rule 87, IGST cash balance can now be transferred from one GSTIN to another GSTIN under the same PAN using Form GST PMT-09, subject to fulfilment of conditions.