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THE KERALA GOODS AND SERVICES TAX ACT, 2017
CHAPTER X - PAYMENT OF TAX

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 or under the Goods and Services Tax (Compensation to States) Act, 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.