Section 49(10) in The Haryana Goods and Services Tax Act, 2017
(10)[ A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act to the electronic cash ledger for integrated tax, Central tax, State tax or cess, in such form and manner and subject to such conditions and restrictions, as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act.
