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    <title>Transfer of input tax credit.</title>
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    <description>When input tax credit under this Act is utilised for Integrated GST payment and reflected in a valid return, the State tax is reduced by the utilised credit and the State Government must transfer an amount equal to that reduction from the State tax account to the integrated tax account in the prescribed manner and timeframe.</description>
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      <description>When input tax credit under this Act is utilised for Integrated GST payment and reflected in a valid return, the State tax is reduced by the utilised credit and the State Government must transfer an amount equal to that reduction from the State tax account to the integrated tax account in the prescribed manner and timeframe.</description>
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