https://www.taxtmi.com/circulars?id=61532 Clarification explains that Section 49A mandates exhaustion of input tax credit attributable to integrated tax before using central or state/union territory tax credits, and that rule 88A allows integrated-tax credit to be applied towards central and state/union territory liabilities in any order or proportion provided the integrated-tax credit is completely exhausted first; taxpayers may continue to follow current common portal functionality until the portal implements the new utilisation order. en-us Tue, 30 Apr 2019 00:00:00 +0530 Tue, 18 Jun 2019 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61532 Clarification explains that Section 49A mandates exhaustion of input tax credit attributable to integrated tax before using central or state/union territory tax credits, and that rule 88A allows integrated-tax credit to be applied towards central and state/union territory liabilities in any order or proportion provided the integrated-tax credit is completely exhausted first; taxpayers may continue to follow current common portal functionality until the portal implements the new utilisation order. Circulars GST Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61532