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    <title>Amendment of section 49.</title>
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    <description>Amendment authorizes a registered person to transfer any amount of tax, interest, penalty, fee or other amounts from the electronic cash ledger to ledgers for integrated, central, State, Union territory tax or cess via the common portal in the prescribed form, manner, conditions and restrictions; such transfer is deemed to be a refund from the electronic cash ledger and, once transferred, is deemed deposited in the receiving electronic cash ledger as provided in subsection (1).</description>
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      <description>Amendment authorizes a registered person to transfer any amount of tax, interest, penalty, fee or other amounts from the electronic cash ledger to ledgers for integrated, central, State, Union territory tax or cess via the common portal in the prescribed form, manner, conditions and restrictions; such transfer is deemed to be a refund from the electronic cash ledger and, once transferred, is deemed deposited in the receiving electronic cash ledger as provided in subsection (1).</description>
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