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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Transfer of State Tax to Integrated Tax Account Required for Input Tax Credit Under Section 39(1) of GST Act</h1> On utilization of input tax credit under the Mizoram Goods and Services Tax Act, 2017, for paying tax dues under the Integrated Goods and Services Tax Act, the State tax amount is reduced by the utilized credit. The State Government must then transfer an equivalent amount from the State tax account to the integrated tax account as reflected in the valid return filed according to section 39(1). This transfer must occur in the prescribed manner and timeframe.
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