Electronic cash ledger transfers require an equal corresponding transfer to the State or Union territory tax account in prescribed time. Transfer of amounts from the electronic cash ledger under the Central Goods and Services Tax Act to the corresponding State or Union territory electronic cash ledger requires the Government to 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 an equal corresponding transfer to the State or Union territory tax account in prescribed time.
Transfer of amounts from the electronic cash ledger under the Central Goods and Services Tax Act to the corresponding State or Union territory electronic cash ledger requires the Government to 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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