Apportionment of tax and settlement of funds requires transfer of equal amounts to the State or Union territory tax account. Where an amount is transferred from the electronic cash ledger under the Integrated Goods and Services Tax 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 the 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.
Apportionment of tax and settlement of funds requires transfer of equal amounts to the State or Union territory tax account.
Where an amount is transferred from the electronic cash ledger under the Integrated Goods and Services Tax 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 the Union territory tax account, in the prescribed manner and within the prescribed time.
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