Section 53A of GST Act: Transfer of Certain Amounts

Amended and updated notes on section 53A of CGST Act, 2017. Detail discussion on provisions and rules related to transfer of certain amounts.

Amended and updated notes on section 53A of CGST Act, 2017. Detail discussion on provisions and rules related to transfer of certain amounts.

Chapter X (Sections 4953A) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to payment of tax. Section 53A of CGST 2017 provides for transfer of certain amounts.

Recently, we have discussed in detail section 53 (Transfer of input tax credit) of CGST Act 2017. Today, we learn the provisions of section 53A of Central GST Act, 2017.

Section 53A of the Central Goods and Services Tax Act, 2017 was inserted by the Finance (No. 2) Act, 2019 w.e.f. 1-Jan-2020 vide 01/2020-Central Tax. This notification was come into force from 1st Jan, 2020 i.e. the commencement date of section 53A is 1-1-2020.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.X
Chapter NamePayment of Tax
Section No.53A
Section NameTransfer of certain amounts
Updated 2024 EditionGST Law Book PDF

Section 53A of Central GST – Transfer of certain amounts1

Section 53A was inserted by the Finance (No. 2) Act, 2019 w.e.f. 1-Jan-2020 vide 01/2020-Central Tax.

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.

  1. Section 53A was inserted by the Finance (No. 2) Act, 2019 w.e.f. 1-Jan-2020 vide 01/2020-Central Tax. ↩︎


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