Utilization of input tax credit requires Integrated tax credit to be exhausted first, then apportioned towards other tax liabilities. Amendments require that the input tax credit of Integrated tax be exhausted completely before any input tax credit of Central tax or State/Union territory tax may be utilized; thereafter Integrated tax credit may be apportioned in any order and proportion towards Central and State/Union territory liabilities. The Board clarifies that the common portal will continue pre-amendment functionality until updated, advises issuance of trade notices, and invites reporting of implementation difficulties.