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<h1>Clause 113 introduces section 17A to allow fund transfers between electronic cash ledgers under various GST Acts.</h1> Clause 113 of the Finance (No. 2) Bill, 2019 proposes the addition of section 17A to the Integrated Goods and Services Tax Act, 2017. This new section allows for the transfer of funds from the electronic cash ledger under this Act to the electronic cash ledger under the State or Union Territory Goods and Services Tax Acts. The government is required to transfer an equivalent amount to the respective State or Union Territory tax account, following prescribed procedures and timelines. This provision is linked to the facility provided to taxpayers under section 49 of the Central Goods and Services Tax Act.