Amendment status not verified — confirm the current text below against the official source.
Goods and Services Tax Act, 2017 or under the Goods and Services Tax (Compensation to States) Act, 2017, 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.". In the principal Act, in section 54, after sub-section (8), the following new sub-section shall be inserted with effect from the I st of September, 2019, namely:- "(8A) Where the Central Government has disbursed the refund of State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government". In the principal Act, in section 95, - (1) in clause (a),- (a) in second line, after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted; (b) in fourth line, after the words and figures "of section 100'', the words, figures and letter "or of section IOIC of the the Central Goods and Services Tax Act, 2017" shall be inserted; (2) in clause (e), for the punctuation mark ". ", the punctuation mark";" shall be substituted and thereafter the following new clause shall be inserted, namely:- "( f) "National Appellate Authority" means the National Appellate Authority for Advance Ruling referred to in section lOlA.". In the principal Act, after section 101, the follo,Ying new section shall be inserted, namely: - "The Appellate Authority for bearing appeal for Advance Ruling lOlA. Subject to the provisions of this chapter, for the purposes of this Act, the National Appellate Authority for Advance Ruling constituted under section lOlA of the Central Goods and Services Act shall be deemed to be the National Appellate Authority for Advance Ruling under this Act". 2399 Central Act 15 of2017 Central Act 12 of 2017 2400 THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 30, 2019 Amendment ofsedion 102 Amendment ofsedion 103