Provisions under Section 53A of the CGST Act 2017 relating to “Transfer of Certain Amounts”:
Section 53A: Transfer of Certain Amounts (CHAPTER X: PAYMENT OF TAX) [*1]
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 (History of Amendments in Bare Text):
1. CGST Section 53A inserted vide section 102 of the Finance Act, 2019, followed with Notification 1/2020 on commencement date of 01/01/2020.
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