Section 53A. 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
