Section 49A
Utilisation of input tax credit subject to certain conditions
GST
PAYMENT OF TAX
Section 49A of Central Goods And Services Tax Act, 2017
1[Utilisation of input tax credit subject to certain conditions
49A. Notwithstanding anything contained in section 49, the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the
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