IGST Section 17A of Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017)-Transfer of certain amounts

The Integrated Goods and Services Tax Act, 2017

Chapter-VIII Apportionment of Tax and Settlement of Funds

Section 17A: Transfer of certain amounts.

¹[17A. 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.]

References

Amendments:

1. Inserted by Finance (No. 2) Act, 2019, w.e.f. 01.01.2020 [vide Notification No. 01/2020-Integrated Tax dated 01.01.2020].