Electronic cash ledger transfers require equal government transfer to the State or Union territory tax account under prescribed conditions. Insertion of section 17A in the Integrated Goods and Services Tax Act provides that where an amount is transferred from the electronic cash ledger under the Act to the electronic cash ledger under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, the Government must transfer an equal amount to the State tax account or Union territory tax account, in the prescribed manner and within the prescribed time.
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 transfers require equal government transfer to the State or Union territory tax account under prescribed conditions.
Insertion of section 17A in the Integrated Goods and Services Tax Act provides that where an amount is transferred from the electronic cash ledger under the Act to the electronic cash ledger under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, the Government must transfer an equal amount to the State tax account or Union territory tax account, in the prescribed manner and within the prescribed time.
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