Transfer of input tax credit
Section 53
GST – States
PAYMENT OF TAX
Bihar Goods and Services Tax Act, 2017
53. Transfer of input tax credit.-
On utilisation of input tax credit availed under this Act 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, as reflected in the valid return furnished under subsection (1) of section 39, the amount collected as State tax shall stand reduced by an amou
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