Section 53
Transfer of input tax credit.
GST
PAYMENT OF TAX
Section 53 of Central Goods And Services Tax Act, 2017
Transfer of input tax credit.
\n53. 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 central tax shall stand reduced <\/p>\n
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