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<h1>Section 53: Transfer of Input Tax Credit from State to Integrated Tax Account under Rajasthan GST Act 2017 Explained.</h1> Section 53 of the Rajasthan Goods and Services Tax Act, 2017, addresses the transfer of input tax credit. When input tax credit is used to pay tax dues under the Integrated Goods and Services Tax Act, as per section 49(5) and reflected in a valid return under section 39(1), the State tax collected is reduced by the utilized credit amount. The State Government must transfer an equivalent amount from the State tax account to the integrated tax account in a prescribed manner and timeframe.