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of <h1>Andhra Pradesh Clarifies Input Tax Credit Use Under APGST Act with Sections 49A, 49B, and Rule 88A Flexibility.</h1> The circular from the Andhra Pradesh Commercial Taxes Department addresses the utilization of input tax credit under the amended Andhra Pradesh Goods and Services Tax (APGST) Act. With the introduction of Sections 49A and 49B, effective from February 2019, taxpayers faced challenges due to the mandatory order of utilizing integrated tax credits before central or state tax credits. Rule 88A was introduced to allow flexibility in utilizing integrated tax credits for central and state taxes, provided integrated tax credits are fully exhausted first. Until the common portal is updated, taxpayers can continue using the existing system. Field officers are instructed to disseminate this information.
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