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of <h1>Rajasthan Clarifies ITC Utilization Under GST: Prioritize Integrated Tax ITC per Section 49A Before Central or State Tax ITC.</h1> The Government of Rajasthan issued a circular clarifying the utilization of input tax credit (ITC) under the Goods and Services Tax (GST) framework. Following amendments to the Rajasthan GST Act, effective February 1, 2019, Section 49A mandates the complete utilization of ITC on Integrated Tax before using ITC on Central or State Tax. Rule 88A allows ITC on Integrated Tax to be used for Central and State Tax liabilities in any order, provided it is fully exhausted first. The circular includes an illustration of ITC utilization and notes that until the new rule is implemented on the common portal, taxpayers should follow existing portal functionality.
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