section 12
Insertion of new section 53A, Rajasthan Act No. 9 of 2017
The Rajasthan Goods And Services Tax (Amendment) Act, 2020After the existing section 53 and before the existing Chapter XI of the principal Act, the following new section shall be inserted, namely:- “53A. Transfer of certain amount.- 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 Integrated 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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