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    <title>Transfer of input tax credit.</title>
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    <description>When input tax credit availed under the State Act is utilised for payment of Integrated Goods and Services Tax dues and reflected in the valid return, the amount collected as State tax is reduced by the credit so utilised and the State Government must transfer an equal amount from the State tax account to the integrated tax account in the prescribed manner and time.</description>
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      <title>Transfer of input tax credit.</title>
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      <description>When input tax credit availed under the State Act is utilised for payment of Integrated Goods and Services Tax dues and reflected in the valid return, the amount collected as State tax is reduced by the credit so utilised and the State Government must transfer an equal amount from the State tax account to the integrated tax account in the prescribed manner and time.</description>
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