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of <h1>Section 17A Added to GST Act: Mandates Equivalent Transfers Between Electronic Cash Ledgers Effective January 2020</h1> Section 17A has been added to the Integrated Goods and Services Tax Act, 2017, through the Finance (No. 2) Act, 2019. This section mandates that when any amount is transferred from the electronic cash ledger under this Act to the electronic cash ledger under the State or Union Territory Goods and Services Tax Act, the Government must transfer an equivalent amount to the respective State or Union Territory tax account. The transfer should occur in a prescribed manner and timeframe. This provision became effective on January 1, 2020, as per Notification No. 01/2020 - Integrated Tax.
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