Input tax credit transfer reduces State tax and prompts transfer of equal amount to the integrated tax account. Input tax credit utilised under this Act for payment of dues under the Integrated Goods and Services Tax Act, as reflected in a valid return under section 39(1) and in accordance with section 49(5), reduces the amount collected as State tax by the quantum of credit so utilised, and the State Government must transfer an equal amount from the State tax account to the integrated tax account in the prescribed manner and timeframe.