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    <title>Transfer of input tax credit.</title>
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    <description>Where input tax credit of Union territory tax is utilised to pay integrated tax liabilities as shown in a valid Central return, the Union territory tax balance is reduced by the amount of credit used, and the Central Government must transfer an equal amount from the Union territory tax account to the integrated tax account in the prescribed manner and time.</description>
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      <title>Transfer of input tax credit.</title>
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      <description>Where input tax credit of Union territory tax is utilised to pay integrated tax liabilities as shown in a valid Central return, the Union territory tax balance is reduced by the amount of credit used, and the Central Government must transfer an equal amount from the Union territory tax account to the integrated tax account in the prescribed manner and time.</description>
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      <pubDate>Mon, 27 Mar 2017 18:00:51 +0530</pubDate>
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