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<h1>Section 17A IGST Act: Mandates Transfer of Funds Between Electronic Cash Ledgers to State or Union Territory Tax Accounts</h1> Section 17A of the Integrated Goods and Services Tax Act, 2017, mandates that when any amount is transferred from the electronic cash ledger under this Act to the electronic cash ledger under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, an equivalent amount must be transferred to the respective State or Union Territory tax account. This transfer must occur in a prescribed manner and within a specified timeframe. This provision was inserted by the Finance (No. 2) Act, 2019, effective from January 1, 2020.