Cash-Ledger Errors and Managing Refund Risk through correction using PMT 09 route.

A deposit under the wrong GST cash-ledger head does not necessarily require a refund followed by a fresh deposit. Section 49(10) of the CGST Act and Rules 87(13) and 87(14) of the CGST Rules provide mechanisms for transferring eligible balances, including specified transfers between distinct GST registrations under the same PAN. The essential controls are to identify the nature of the error, verify the available balance and destination heads, and comply with the conditions governing the transfer. A subsequent refund claim raises a separate question of eligibility and should not be assumed to follow automatically from a valid transfer.