Amendment of section 49.

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..... the Central Goods and Services Tax Act, after sub-section (9), the following subsections shall be inserted, namely:- (10) A registered person may, on the common portal, transfer any .....

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..... is Act. (11) Where any amount 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 .....

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