Amendment of section 49.

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..... ; (c) for sub-section (10), the following sub-section shall be substituted, namely: (10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for, (a) integrated tax, central tax, State tax, Union territory tax or cess; or (b) integrated tax or cent .....

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..... ods and Services Tax Act, 2017 (13 of 2017.) which may be discharged through the electronic credit ledger by a registered person or a class of registered persons, as may be prescribed. . - Clause 109 seeks to amend sub-section (4) of section 49 of the Central Goods and Services Tax Act so as to provide for prescribing restrictions for utilizing the amount available in the electronic credit ledger. .....

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