Transfer of electronic cash ledger amounts ensures equivalent credit to State or Union territory tax accounts.

Section 53A mandates that where any amount is transferred from the electronic cash ledger under the Central GST Act to the electronic cash ledger under the State GST Act or the Union territory GST Act, the Government shall transfer to the State tax account or the Union territory tax account an amount equal to that transferred, in such manner and within such time as may be prescribed.

---

---

---