I am having balance in CGST in electronic credit ledger, can i transfer this balance in the head igst through DRC 03 & utilise against the liability of sgst & cgst

Reply—No, balance available in electronic credit ledger under one head cannot be transfer to another head. Form GST PMT-09 enables any registered taxpayer to perform intra-head or inter-head transfer of amount as available in Electronic Cash Ledger. It is not applicable in case of credit ledger.

As per provision of section 49(4) of CGST Act, the amount available in the Electronic Credit ledger may be used for making any payment Towards output tax under this Act or under the Integrated Goods and Services Tax Act in such manner and subject to such conditions and within such time as may be prescribed. See Rule 88A.

Order of utilization of input tax credit.- Rule 88A of CGST Rules, 2017

Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining, if any, may be utilised towards the payment of central tax and State tax or Union territory tax, as the case may be, in any order.

Provided that the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully.

Balance available in CGST head can be used for payment under CGST head but cannot be utilised for payment under SGST head.