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of <h1>Section 53 of Assam GST Act 2017: Transfer of Input Tax Credit to Integrated Tax Account Explained</h1> Section 53 of the Assam 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 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 in a prescribed manner and timeframe.
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