Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 53A, verbatim (show)
1[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.]
1. Inserted by s. 102 of The Finance (No. 2) Act, 2019 (No. 23 of 2019) - Brought into force w.e.f. 01st January, 2020 vide Notification No. 1/2020-C.T., dated 1-1-2020).
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole and its commencement
Questions to answer on the file2 questions
The transfer out of the electronic cash ledger the opening words of section 53A with sub-section (10) of section 49
Questions to answer on the file5 questions
The transfer to the State or Union territory tax account the words "the Government shall, transfer to the State tax account or the Union territory tax account"
Questions to answer on the file3 questions
The manner and the time prescribed the closing words "in such manner and within such time as may be prescribed"
Questions to answer on the file2 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| 1 | inserted the whole of section 53A | section 102 of The Finance (No. 2) Act, 2019 (No. 23 of 2019), brought into force by Notification No. 1/2020-C.T., dated 1-1-2020[2][3] | 1 January 2020 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 49 | this provision requires Section 49 sub-section (10) | rule 9(b) of the Settlement of Funds Rules "transfer of amounts from one head of the electronic cash ledger of a registered person to another head... as specified in sub-section (10) of section 49 and section 53A of the Central Goods and Services Tax Act, 2017" |
| Section 2 | this provision defined by Section 2 clause (53) | 2(53) "Government means the Central Government" |
| Section 49 | Section 49 sub-section (11) requires this provision | 49(11) "Where any amount has been transferred to the electronic cash ledger under this Act, the same shall be deemed to be deposited in the said ledger as provided in sub-section (1)" |
| Rule 9 of the GST Settlement of Funds Rules, 2017 | this provision prescribed by Rule 9 of the GST Settlement of Funds Rules, 2017 | 53A "in such manner and within such time as may be prescribed"; rule 9(b) names section 53A |
| Rule 3 of the GST Settlement of Funds Rules, 2017 | this provision prescribed by Rule 3 of the GST Settlement of Funds Rules, 2017 | rule 3 "shall transmit reports electronically to the Authorities by the 25th of the month in which Goods and Services Tax returns are furnished" |
| Rule 11 of the GST Settlement of Funds Rules, 2017 | this provision prescribed by Rule 11 of the GST Settlement of Funds Rules, 2017 | rule 11(1) "calculate the net payment to be made from the Integrated Goods and Services Tax account to each State or vice versa" |
| Section 17A of the IGST Act, 2017 | this provision same as Section 17A of the IGST Act, 2017 | rule 9(b) "... and section 53A of the State Goods and Services Tax Act, 2017 of the concerned State and section 17A of the Integrated Goods and Services Tax Act, 2017" |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
Unsettled questions
The words of section 53a do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- The section states a condition, an actor, an amount and a destination, and leaves the manner and the time to the rules.
See also
- Section 49 of the CGST Act, 2017: payment of tax, interest, penalty and other amounts
- Section 17A of the IGST Act, 2017: transfer of Certain Amounts
References
- Central Board of Indirect Taxes and Customs. "Section 53A. Transfer of certain amounts". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- The Finance (No. 2) Act, 2019. Cited in CBIC footnote 1.
- Notification No. 01/2020-Central Tax, dated 1 January 2020: Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. Cited in CBIC footnote 1.
External links
- CGST Act, 2017, Section 53A on the CBIC tax information portal