section 53A
Transfer of certain amounts
The Gujarat Goods and Services Tax Act, 2017Tax2017178 sections20 chapters
Chapter X PAYMENT OF TAX
Statutory text
Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger under the Central Goods and Services Tax Act, 2017 or under the Integrated Goods and Services Tax Act, 2017 or under the Goods and Services Tax (Compensation to States) Act, 2017, 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.
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