Section 17A of IGST Act 2017: Transfer of Certain Amounts

Provisions under Section 17A of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Transfer of Certain Amounts”, are as under:

Section 17A of IGST Act 2017: Transfer of Certain Amount (CHAPTER VIII APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS)

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. [Refer Note 1]

Amendment History:

1. Section (17A) inserted vide the Finance Act, 2019: GOI Notification dt. 01/08/2019, pending notification on commencement date.

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Note: The IGST Act, 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through IGST (Amendment) Act, 2018. Finance Act, 2019, Finance Act, 2020, Finance Act, 2021, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective IGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules, GST Forms
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC GST Instructions: 2022, 2021, 2020, 2019, 2018, 2017
CBIC CGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC CGST Rate Notifications: 2021, 2020, 2019, 2018, 2017
CBIC IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC IGST Rate Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC UT Tax/ UTGST Rate Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
GST Portal/ Network (GSTN) Updates
Note: For Official/ updated copy, please visit the CBIC website.

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