Transfer of input tax credit.
Section 53
GST – States
PAYMENT OF TAX
Goa 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 sub-section (1) of section 39, the amount collected as State tax shall stand reduced by an amou
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =