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    <title>Transfer of input tax credit.</title>
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    <description>On utilisation of integrated tax credit for central tax, Union territory tax, or State tax, the integrated tax collected is reduced by the credit used, and the corresponding amount is transferred or apportioned to the relevant tax account. The transfer must be made in the prescribed manner and within the prescribed time. &quot;Appropriate State&quot; means the State or Union territory where the taxable person is registered or liable to be registered under the Central Goods and Services Tax Act.</description>
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      <description>On utilisation of integrated tax credit for central tax, Union territory tax, or State tax, the integrated tax collected is reduced by the credit used, and the corresponding amount is transferred or apportioned to the relevant tax account. The transfer must be made in the prescribed manner and within the prescribed time. &quot;Appropriate State&quot; means the State or Union territory where the taxable person is registered or liable to be registered under the Central Goods and Services Tax Act.</description>
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      <pubDate>Mon, 27 Mar 2017 18:56:12 +0530</pubDate>
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