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of <h1>Rule 88A: Order of Utilizing Input Tax Credit for GST Prioritizes Integrated Tax Before Central, State, or Union Territory Tax.</h1> Rule 88A of the Central Goods and Services Tax Rules, 2017, specifies the order of utilization for input tax credit. Input tax credit from integrated tax must first be applied to pay integrated tax. Any remaining credit can then be used for central, state, or union territory tax in any order. However, credit from central, state, or union territory tax can only be used for paying integrated, central, state, or union territory tax after fully utilizing the integrated tax credit. This rule was introduced by Notification No. 16/2019 on March 29, 2019.
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