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    <title>Transfer of input tax credit.</title>
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    <description>When input tax credit availed under this Act is utilised for payment of Integrated Goods and Services Tax as per sub section (5) of section 49 and reflected in the valid return under sub section (1) of section 39, the State tax amount is reduced by the credit so utilised and the State Government shall transfer an equal amount from the State tax account to the integrated tax account in the manner and within the time prescribed.</description>
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    <pubDate>Wed, 21 Jun 2017 16:05:29 +0530</pubDate>
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      <title>Transfer of input tax credit.</title>
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      <description>When input tax credit availed under this Act is utilised for payment of Integrated Goods and Services Tax as per sub section (5) of section 49 and reflected in the valid return under sub section (1) of section 39, the State tax amount is reduced by the credit so utilised and the State Government shall transfer an equal amount from the State tax account to the integrated tax account in the manner and within the time prescribed.</description>
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      <pubDate>Wed, 21 Jun 2017 16:05:29 +0530</pubDate>
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