Mera Samvidhaan All of Central Goods and Services Tax Act, 2017

Chapter X · Payment of Tax

53A2[Transfer of certain amounts.

Section 53A · Chapter X · page 57 of the Act

Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger under the State Goods and Services Tax Act or the Union territory Goods and Services Tax Act, the Government shall, transfer to the State tax account or the Union territory tax account, an amount equal to the amount transferred from the electronic cash ledger, in such manner and within such time as may be prescribed.]

2 Ins. by Act 23 of 2019, s. 102 (w.e.f. 1-1-2020).

Section 53A of The Central Goods and Services Tax Act, 2017 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.