Section 49B
Order of utilisation of input tax credit.
GST
PAYMENT OF TAX
Section 49B of Central Goods And Services Tax Act, 2017
1[Order of utilisation of input tax credit.
49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, ce
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