Input tax credit order and manner may be prescribed, enabling regulated cross-head set-off subject to specified conditions. The Government, on Council recommendations, is empowered to prescribe the order and manner for utilisation of input tax credit from integrated tax, central tax, State tax or Union territory tax towards payment of tax, subject to specified clauses of section 49(5), thereby providing the regulatory framework for cross-head set-off and procedural application of input tax credits.