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THE ASSAM GOODS AND SERVICES TAX ACT, 2017
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Body 53A. 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 Central Goods and Services Tax Act or under the Integrated Goods and Services Tax Act, 2017 (Central Act 12 of 2017)or under the Goods and Services Tax (Compensation to States) Act 2017 (Central Act 15 of 2017) the Government shall, transfer to the central tax account or integrated tax account or cess account, an amount equal to the amount transferred from the electronic cash ledger, in such manner and within such time as may be prescribed.