Electronic cash ledger transfer allows taxpayers to move amounts across tax heads on the common portal, treated as refunds. Insertion of subsections permits a registered person to transfer amounts in the electronic cash ledger between integrated tax, central tax, State tax, Union territory tax or cess via the common portal, subject to prescribed form, manner, conditions and restrictions, with such transfers treated as refunds and deemed deposited in the destination electronic cash ledger.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic cash ledger transfer allows taxpayers to move amounts across tax heads on the common portal, treated as refunds.
Insertion of subsections permits a registered person to transfer amounts in the electronic cash ledger between integrated tax, central tax, State tax, Union territory tax or cess via the common portal, subject to prescribed form, manner, conditions and restrictions, with such transfers treated as refunds and deemed deposited in the destination electronic cash ledger.
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