Section 12 in THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
12. Insertion of new section 53A:- After Section 53 of the principal Act, the following section shall be inserted, namely:-
“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 or under the Goods and Services Tax (Compensation to States) Act, 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.”.
