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    <title>Clarification in respect of utilization of input tax credit under GST.</title>
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    <description>The Assam GST clarification permits utilisation of Integrated Tax input tax credit towards Central and State/Union Territory tax liabilities in any order or proportion, subject to the condition that the entire Integrated Tax ITC is exhaustively used first before Central or State/Union Territory ITC may be applied; until the common portal implements this changed order, taxpayers may continue to use ITC according to current portal functionality.</description>
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      <title>Clarification in respect of utilization of input tax credit under GST.</title>
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      <description>The Assam GST clarification permits utilisation of Integrated Tax input tax credit towards Central and State/Union Territory tax liabilities in any order or proportion, subject to the condition that the entire Integrated Tax ITC is exhaustively used first before Central or State/Union Territory ITC may be applied; until the common portal implements this changed order, taxpayers may continue to use ITC according to current portal functionality.</description>
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      <pubDate>Wed, 24 Apr 2019 00:00:00 +0530</pubDate>
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