Amendment of section 49.
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....Central Goods and Services Tax Act, after sub-section (9), the following sub-sections shall be inserted, namely:- "(10) A registered person may, on the common portal, transfer any amount of t....
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.... (11) Where any amount has been transferred to the electronic cash ledger under this Act, the same shall be deemed to be deposited in the said ledger as provided in sub-section (1).". &nb....


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