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Amendment of section 49.

..... ections shall be inserted, 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 u .....

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..... same shall be deemed to be deposited in the said ledger as provided in sub-section (1). . Clause 98 of the Bill seeks to amend section 49 of the Central Goods and Services Tax Act so as to provide fa .....

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