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<h1>Transfer of Input Tax Credit Under Section 53 of Gujarat GST Act: State Tax Account Adjustments Explained</h1> Section 53 of the Gujarat 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 shown in a valid return, the State tax amount is reduced by the credit utilized. 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.