https://www.taxtmi.com/acts?id=32581 The amendment adds a cross-reference to widen the payment-application linkage and inserts provisos establishing that input tax credit on account of State tax and of Union territory tax may be applied toward integrated tax only where the balance of input tax credit on account of central tax is not available for that payment. en-us Fri, 31 Aug 2018 11:58:14 +0530 Wed, 17 Sep 2025 13:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32581 The amendment adds a cross-reference to widen the payment-application linkage and inserts provisos establishing that input tax credit on account of State tax and of Union territory tax may be applied toward integrated tax only where the balance of input tax credit on account of central tax is not available for that payment. Act-Rules F. Acts / Amendment Acts Fri, 31 Aug 2018 11:58:14 +0530 https://www.taxtmi.com/acts?id=32581