Amendment status not verified — confirm the current text below against the official source.
Amendment of section 54.- In section 54 of the principal Act, after sub-section (8), the following sub-section shall be inserted with effect from 1st day of September, 2019, namely:–– “(8A) Where the Central Government has disbursed the refund of the State tax, the Government shall transfer an amount equal to the amount so refunded, to the Central Government.”.