{"id":13451,"date":"2018-08-31T16:17:15","date_gmt":"2018-08-31T10:47:15","guid":{"rendered":""},"modified":"2018-08-31T16:17:15","modified_gmt":"2018-08-31T10:47:15","slug":"utilisation-of-input-tax-credit-subject-to-certain-conditions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13451","title":{"rendered":"Utilisation of input tax credit subject to certain conditions"},"content":{"rendered":"<p>Section 49A<br \/>Utilisation of input tax credit subject to certain conditions<br \/>GST<br \/>PAYMENT OF TAX <br \/>Section 49A of Central Goods And Services Tax Act, 2017<br \/>1[Utilisation of input tax credit subject to certain conditions<br \/>\n49A. Notwithstanding anything contained in section 49, the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=32589\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 49AUtilisation of input tax credit subject to certain conditionsGSTPAYMENT OF TAX Section 49A of Central Goods And Services Tax Act, 20171[Utilisation of input tax credit subject to certain conditions 49A. Notwithstanding anything contained in section 49, the input tax credit on account of central tax, State tax or Union territory tax shall be utilised &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13451\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Utilisation of input tax credit subject to certain conditions&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13451","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13451","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13451"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13451\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13451"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13451"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}