Section 53 – GST – States – PAYMENT OF TAX – Mizoram 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 sub-section (1) of section 39, the amount collected as State tax shall stand reduced by an amount equal to su
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