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    <title>Clarification in respect of utilization of input tax credit under GST</title>
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    <description>Integrated tax input credit must be completely exhausted before central or state/union territory input credits are used. Rule 88A allows integrated tax credit to be applied toward central and state/union territory liabilities in any order and proportion provided the entire integrated credit is first consumed. Illustrations show permitted allocations, and taxpayers may continue using existing common portal functionality until it is updated. Difficulties in implementation should be reported to the Commissioner; the circular is effective from the notified date.</description>
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      <title>Clarification in respect of utilization of input tax credit under GST</title>
      <link>https://www.taxtmi.com/circulars?id=60777</link>
      <description>Integrated tax input credit must be completely exhausted before central or state/union territory input credits are used. Rule 88A allows integrated tax credit to be applied toward central and state/union territory liabilities in any order and proportion provided the entire integrated credit is first consumed. Illustrations show permitted allocations, and taxpayers may continue using existing common portal functionality until it is updated. Difficulties in implementation should be reported to the Commissioner; the circular is effective from the notified date.</description>
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      <pubDate>Fri, 26 Apr 2019 00:00:00 +0530</pubDate>
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