Section 53A in THE ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
53A. Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger under the Central Goods and Services Tax Act or under the Integrated Goods and Services Tax Act, 2017 or under the Goods and Services Tax (Compensation to States) Act, 2017, the Government shall, transfer to the central tax account or integrated tax account or cess account, an amount equal to the amount transferred from the electronic cash ledger, in such manner and within such time as may be prescribed.".
In the principal Act, in section 54, after sub-section (8), the following new sub-section shall be inserted with effect from the Ist of September, 2019, namely:-"(8A) Where the Central Government has disbursed the refund of State tax, t he Government shall transfer an amount equal to the amount so refunded, to the Central Government".In the principal Act, in section 95 , -(1)in clause (a),-(a)in second line , after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted;(b)in fourth line, after the words and figures " of section 100.'', the words, figures and letter "or of section 101C of the the Central Goods and Services Tax Act, 2017" shall be inserted;(2)in clause (e), for th e punctuation mark ".", the punctuation mark";" shall be substituted and thereafter th e following new clause shall be inserted, namely:-"(f) "National Appellate Authority" means the National Appellate Authority for Advance Ruling referred to in section 101A.".In the principal Act, after section 101, the following new section shall be inserted, namely: -"The Appellate Authority for bearing appeal for Advance Ruling 101A. Subject to the provisions of this chapter, for the purposes of this Act, the National Appellate Authority for Advance Ruling constituted under section 101A of the Central Goods and Services Act shall be deemed to be the National Appellate Authority for Advance Ruling under this Act".
