Section 53A in The Punjab Goods and Services Tax Act, 2017
53A. [ Transfer of certain amounts. [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.]
- Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger for central tax or integrated tax or cess, the Government shall, transfer to the central tax account or the 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.]
