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    <title>Transfer of input tax credit.</title>
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    <description>When input tax credit is utilised for payment of IGST in accordance with section 49(5) and reflected in a valid return under section 39(1), the State tax collected is reduced by the amount of 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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      <description>When input tax credit is utilised for payment of IGST in accordance with section 49(5) and reflected in a valid return under section 39(1), the State tax collected is reduced by the amount of 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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