IGST Section 17a — Transfer of certain amounts
IGST Act · Transfer of certain amounts
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Section 17a of the IGST Act, 2017 governs Transfer of certain amounts. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 17a IGST: Transfer of certain amounts — eligibility, conditions, case laws and compliance impact under Indian tax law.
Section 17A. Transfer of Certain Amounts- Where any amount has been 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, the Government shall transfer to the State tax account or the Union territory tax account, an amount equal to the amount transferred from the electronic cash ledger, in such manner and within such time, as may be prescribed.1
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1
Inserted by s. 114 of the Finance (No. 2) Act, 2019 (No. 23 of 2019) -Brought into force w.e.f. 01st January, 2020.