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    <description>Input tax credit in the electronic credit ledger must be applied in a prescribed order for payment of tax under the Union Territory Goods and Services Tax framework. Integrated tax credit is to be utilised first against integrated tax liability, and any balance may then be used towards central tax and State tax or, as the case may be, Union territory tax in that sequence. Union territory tax credit is to be used first against Union territory tax liability, and any remaining amount may be used towards integrated tax liability.</description>
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      <description>Input tax credit in the electronic credit ledger must be applied in a prescribed order for payment of tax under the Union Territory Goods and Services Tax framework. Integrated tax credit is to be utilised first against integrated tax liability, and any balance may then be used towards central tax and State tax or, as the case may be, Union territory tax in that sequence. Union territory tax credit is to be used first against Union territory tax liability, and any remaining amount may be used towards integrated tax liability.</description>
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