Section 47 – Draft-Bills-Reports – TRANSFER OF INPUT TAX CREDIT – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 47 – CHAPTER-X TRANSFER OF INPUT TAX CREDIT 47. Transfer of input tax credit On utilization of input tax credit availed under the CGST Act for payment of tax dues under the IGST Act as per sub-section Error! Reference source not found. of section 44, the amount collected as CGST shall stand reduced by an amount equal to the cred
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