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of <h1>Bihar GST Circular Clarifies Input Tax Credit Use: Prioritize Integrated Tax Before Central/State Tax Credits per Sections 49A & 49B.</h1> The Government of Bihar's Commercial Taxes Department issued a circular clarifying the utilization of input tax credit under the Goods and Services Tax (GST) framework. Amendments to the Bihar GST Act introduced Sections 49A and 49B, effective February 2019, which mandate the complete utilization of Integrated Tax credit before using Central or State Tax credits. Rule 88A was added to allow flexibility in utilizing Integrated Tax credit for Central and State Tax liabilities. Illustrations demonstrate the impact of these rules. Until the portal updates to reflect these changes, taxpayers should continue using the existing system. Difficulties in implementation should be reported.
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