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    <title>Clarification in respect of utilization of input tax credit under GST.</title>
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    <description>Integrated GST credit must be fully exhausted before any Central or State tax credit can be used; newly issued rules permit Integrated GST credit to be applied towards Central and State liabilities in any order or proportion so long as the entire Integrated balance is first consumed. The circular sets out the resulting order of utilization among Integrated, Central and State liabilities, illustrates compliant allocation scenarios, and directs taxpayers to continue using existing portal functionality until the portal is updated while inviting reports of implementation difficulties.</description>
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    <pubDate>Tue, 30 Apr 2019 00:00:00 +0530</pubDate>
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      <title>Clarification in respect of utilization of input tax credit under GST.</title>
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      <description>Integrated GST credit must be fully exhausted before any Central or State tax credit can be used; newly issued rules permit Integrated GST credit to be applied towards Central and State liabilities in any order or proportion so long as the entire Integrated balance is first consumed. The circular sets out the resulting order of utilization among Integrated, Central and State liabilities, illustrates compliant allocation scenarios, and directs taxpayers to continue using existing portal functionality until the portal is updated while inviting reports of implementation difficulties.</description>
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      <pubDate>Tue, 30 Apr 2019 00:00:00 +0530</pubDate>
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