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of <h1>Manipur GST Update: Rule 88A Clarifies Use of Integrated Tax Credit for Central and State Taxes First.</h1> The circular from the Government of Manipur's Department of Taxes addresses the utilization of input tax credit under the Manipur GST Act. Amendments to Section 49 and the introduction of Sections 49A and 49B have led to confusion among taxpayers regarding the order of utilizing input tax credits, particularly for integrated tax. Rule 88A has been introduced to allow the utilization of integrated tax credit towards central and state taxes in any order, provided the integrated tax credit is exhausted first. Until the new system is implemented on the common portal, taxpayers can continue using the existing functionality. Any implementation difficulties should be reported to the Commissioner.
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