Section 53A
Transfer of certain amounts.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
1
[53A. Transfer of certain amounts.--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.]
Notes
1. Ins. by Act 23 of 2019, s. 102 (w.e.f. 1-1-2020).