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IndiaAuditLens Law Library

Section 17A of the IGST Act, 2017

From the IndiaAuditLens Law Library

GST›IGST Act, 2017

At a glance

Bars, duties and time limits

  • 17AA cash-ledger transfer from integrated tax to State or Union territory tax requires the Government to transfer an equal amount to the corresponding tax account in the prescribed manner and time.

Section 17A requires a matching government-account transfer when an amount moves from the electronic cash ledger under the Integrated GST Act to a State or Union Territory GST cash ledger. The Government must transfer an equal amount to the corresponding State or Union territory tax account. The manner and timing follow the prescription made for that purpose.[1]

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 17A, verbatim (show)

1[ Section 17A. 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. 114 of the Finance (No. 2) Act, 2019 (No. 23 of 2019) -Brought into force w.e.f. 01st January, 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.

Cash-ledger transfer trigger 17A

Questions to answer on the file4 questions
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Government account and equal amount 17A

Questions to answer on the file4 questions
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Prescribed manner and time 17A

Questions to answer on the file2 questions
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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]

Amendments to section 17a as footnoted in the CBIC text
Note
1

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

Unsettled questions

The words of section 17a do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. No additional silent-text interpretation is asserted; disputed factual characterisation remains a person’s task.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 17A. Transfer of Certain Amounts". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.

External links