Utilization of IGST input tax credit must be exhausted before using Central or State tax credits; portal unchanged temporarily. Credit on account of integrated tax must be completely exhausted before any input tax credit of central tax or state/union territory tax is utilised; the newly inserted rule permits integrated tax credit to be applied towards central and state/union territory tax in any order or proportion provided the entire integrated tax credit is first exhausted, and taxpayers may continue to follow existing common portal functionality until it is updated.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Utilization of IGST input tax credit must be exhausted before using Central or State tax credits; portal unchanged temporarily.
Credit on account of integrated tax must be completely exhausted before any input tax credit of central tax or state/union territory tax is utilised; the newly inserted rule permits integrated tax credit to be applied towards central and state/union territory tax in any order or proportion provided the entire integrated tax credit is first exhausted, and taxpayers may continue to follow existing common portal functionality until it is updated.
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