Input tax credit utilization clarified; officers instructed to follow central guidance for uniform GST administration and compliance. Clarification on the utilization of input tax credit under GST: the Chief Commissioner directs subordinate tax officers to follow the Department of Revenue, GST Policy Wing circular annexed to the State communication and applies the State Act's conferment of administrative power to ensure uniform implementation of input tax credit administration across field formations.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit utilization clarified; officers instructed to follow central guidance for uniform GST administration and compliance.
Clarification on the utilization of input tax credit under GST: the Chief Commissioner directs subordinate tax officers to follow the Department of Revenue, GST Policy Wing circular annexed to the State communication and applies the State Act's conferment of administrative power to ensure uniform implementation of input tax credit administration across field formations.
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