Central · Act 13 of 2017

Section 17A — Transfer of certain amounts.

The Integrated Goods and Services Tax Act, 2017

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1[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.]

Source footnotes

1. Ins. by Act 23 of 2019, s. 114 (w.e.f. 01-01-2020).

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Next · Section 18Transfer of input tax credit. →All sections / सभी धाराएँThe Integrated Goods and Services Tax Act, 2017 →
More sections of this actSection 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Appointment of officers.Section 4 · Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.Section 5 · Levy and collection.Section 6 · Power to grant exemption from tax.Section 6A · Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.Section 7 · Inter-State supply.
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India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.

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