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Section 53A

Transfer of Certain Amounts

The Uttar Pradesh Goods and Services Tax Act, 2017
[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 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.]140


140. Inserted by The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2020 (U.P. Act No. 5 of 2020) Published vide Notification No. 415/79-V-1-20-1(A) Dated Lucknow, March 12, 2020 w.e.f. 01 January, 2020.