Section114
The Finance Act, 2019 (No. 2)

Insertion of new section 17A

In force As on 07 Oct 2026

Ministry Finance Cited by 1 provision

Section 114 of the Finance Act, 2019 (No. 2) deals with insertion of new section 17A. Integrated Goods and Services Tax Insertion of new section 17A 114.

Integrated Goods and Services Tax

Insertion of new section 17A

114. After section 17 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the following section shall be inserted, namely:--

"17A. Transfer of Certain amounts.—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.".

Section 114, The Finance Act, 2019 (No. 2).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 114

What does Section 114 of the Finance Act, 2019 (No. 2) deal with?

Section 114 of the Finance Act, 2019 (No. 2) is headed "Insertion of new section 17A". Integrated Goods and Services Tax Insertion of new section 17A 114.

How do I find court cases under Section 114 of the Finance Act, 2019 (No. 2)?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act, 2019 (No. 2) 114, section 114 Finance Act, 2019 (No. 2), section 114 of the Finance Act, 2019 (No. 2). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 114 of the Finance Act, 2019 (No. 2), and has it changed?

1 other provision in this corpus refers back to it.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.