Amendment of section 49.

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..... al Goods and Services Tax Act, after sub-section (9), the following sub-sections shall be inserted, namely:- (10) A registered person may, on the common portal, transfer any amount of tax, interest, p .....

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..... nt 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). . *********** Notes:- 1. Come into the .....

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