Section 53A of CGST Act

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.

[Inserted by The Finance (No. 2) Act, 2019 –w.e.f. 01-01-2020].