Section 53 – GST – States – PAYMENT OF TAX – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 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 amount equal to such c
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