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<h1>Electronic cash ledger transfers require the Government to mirror taxpayer credit moves by transferring equal amounts to State or UT tax accounts.</h1> The provision obliges the Government to transfer to the State tax account or Union territory tax account an amount equal to any sum transferred from the Central electronic cash ledger to a State or Union Territory electronic cash ledger, in such manner and within such time as may be prescribed, thereby mirroring taxpayer-initiated ledger transfers.