https://www.taxtmi.com/acts?id=21555 The provision requires that when input tax credit from CGST or SGST is used to pay IGST liabilities, the respective GST account (CGST or SGST) shall be reduced by the amount of credit utilized and the Central or State Government shall transfer an equivalent amount from that account to the IGST account in the manner and time prescribed. en-us Wed, 15 Jun 2016 14:44:19 +0530 Wed, 15 Jun 2016 14:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21555 The provision requires that when input tax credit from CGST or SGST is used to pay IGST liabilities, the respective GST account (CGST or SGST) shall be reduced by the amount of credit utilized and the Central or State Government shall transfer an equivalent amount from that account to the IGST account in the manner and time prescribed. Act-Rules Bills Wed, 15 Jun 2016 14:44:19 +0530 https://www.taxtmi.com/acts?id=21555