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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 to pay Integrated Goods and Services Tax and that utilisation is reflected in a valid return under sub-section (1) of section 39, the amount collected as State tax is reduced by an amount equal to 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>Thu, 22 Jun 2017 15:58:33 +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 to pay Integrated Goods and Services Tax and that utilisation is reflected in a valid return under sub-section (1) of section 39, the amount collected as State tax is reduced by an amount equal to 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>Thu, 22 Jun 2017 15:58:33 +0530</pubDate>
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