Insertion of new section 53A

After section 53 of the principal Act, the following section shall be inserted, namely:–– “53A. Transfer of certain amounts - Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger for central tax or integrated tax or cess, the Government shall, transfer to the central tax account or integrated tax account or cess account, an amount equal to the amount transferred from the electronic cash ledger, in such manner and within such time as may be prescribed.”.