https://www.taxtmi.com/article/detailed?id=9344 Whether a registered person may avail input tax credit of CGST paid in another State without registration there is contested. The article observes that while an AAR and departmental clarifications deny cross State use of such credits absent registration, the CGST Act and Rules do not expressly prohibit availment; only set off of one State's SGST against another State's SGST appears barred. The author argues that delegated instruments cannot override statutory credit rights and that CGST credits should be usable for central set off, recommending judicial testing of current restrictions. en-us Mon, 13 Jul 2020 10:55:51 +0530 Mon, 13 Jul 2020 10:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9344 Whether a registered person may avail input tax credit of CGST paid in another State without registration there is contested. The article observes that while an AAR and departmental clarifications deny cross State use of such credits absent registration, the CGST Act and Rules do not expressly prohibit availment; only set off of one State's SGST against another State's SGST appears barred. The author argues that delegated instruments cannot override statutory credit rights and that CGST credits should be usable for central set off, recommending judicial testing of current restrictions. Articles Goods and Services Tax - GST Mon, 13 Jul 2020 10:55:51 +0530 https://www.taxtmi.com/article/detailed?id=9344