Input tax credit utilisation order under GST requires integrated tax credit to be used first before other tax credits. Input tax credit on account of central tax, State tax or Union territory tax can be utilised towards payment of integrated tax, central tax, State tax or Union territory tax only after the input tax credit on account of integrated tax has first been fully utilised. The provision overrides section 49 and prescribes a mandatory order of utilisation for input tax credit under the GST framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit utilisation order under GST requires integrated tax credit to be used first before other tax credits.
Input tax credit on account of central tax, State tax or Union territory tax can be utilised towards payment of integrated tax, central tax, State tax or Union territory tax only after the input tax credit on account of integrated tax has first been fully utilised. The provision overrides section 49 and prescribes a mandatory order of utilisation for input tax credit under the GST framework.
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