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<h1>Transfer of Input Tax Credit under Section 53 of Haryana GST Act: State Tax to Integrated Tax Account Process Explained.</h1> Section 53 of the Haryana Goods and Services Tax Act, 2017 addresses the transfer of input tax credit. When input tax credit is utilized for paying tax dues under the Integrated Goods and Services Tax Act, 2017, 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 is then required to transfer an equivalent amount from the State tax account to the integrated tax account, following prescribed procedures and timelines.