Transfer of input tax credit.
Section 10
GST
PAYMENT OF TAX
Union Territory Goods And Services Tax Act, 2017
Transfer of input tax credit.
10. On utilisation of input tax credit of Union territory tax for payment of tax dues under the Integrated Goods and Services Tax Act in accordance with the provisions of sub-section (5) of section 49 of the Central Goods and Services Tax Act, as reflected in the valid return furnished under sub-section (1) of section 39 of the Central Goods
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