section 53A
Transfer of certain amounts
The PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017Tax2017180 sections19 chapters
Chapter IX RETURNS
Statutory text
53(A) 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 or under the Intergrated Goods and Services Tax Act or under the Goods and Services Tax (Compensation to States) Act, 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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