Input tax credit utilisation for integrated tax dues triggers a transfer from the central tax account to the integrated tax account. Input tax credit utilised for payment of tax dues under the Integrated Goods and Services Tax framework requires a corresponding reduction in the amount collected as central tax. The Central Government must transfer an equivalent amount from the central tax account to the integrated tax account in the manner and within the time prescribed. The provision links the accounting consequence of credit utilisation to the prescribed transfer mechanism between the central tax account and the integrated tax account.