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    <title>Clarification in respect of utilization of input tax credit under GST</title>
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    <description>The circular clarifies that input tax credit of integrated tax must be completely exhausted before any central tax or state/union territory tax credit is utilized, while permitting the integrated credit to be applied towards central and state liabilities in any order and proportion; until the common portal implements this rule, taxpayers may continue to use the portal&#039;s existing utilization functionality.</description>
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    <pubDate>Sun, 26 May 2019 00:00:00 +0530</pubDate>
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      <title>Clarification in respect of utilization of input tax credit under GST</title>
      <link>https://www.taxtmi.com/circulars?id=63290</link>
      <description>The circular clarifies that input tax credit of integrated tax must be completely exhausted before any central tax or state/union territory tax credit is utilized, while permitting the integrated credit to be applied towards central and state liabilities in any order and proportion; until the common portal implements this rule, taxpayers may continue to use the portal&#039;s existing utilization functionality.</description>
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      <pubDate>Sun, 26 May 2019 00:00:00 +0530</pubDate>
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