Section 37A – Draft-Bills-Reports – TRANSFER OF INPUT TAX CREDIT – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 37A – CHAPTER-IXA TRANSFER OF INPUT TAX CREDIT 37A. Transfer of input tax credit On utilization of input tax credit availed under the CGST Act for payment of tax dues under the IGST Act as per sub-section (5) of section 35, the amount collected as CGST shall stand reduced by an amount equal to the credit so utilized and the Central Government shall tran
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