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    <title>Clarification in respect of utilization of input tax credit under GST</title>
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    <description>Credit on account of integrated tax must be completely exhausted before any input tax credit of central tax or state/union territory tax is utilised; the newly inserted rule permits integrated tax credit to be applied towards central and state/union territory tax in any order or proportion provided the entire integrated tax credit is first exhausted, and taxpayers may continue to follow existing common portal functionality until it is updated.</description>
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    <pubDate>Tue, 23 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>Credit on account of integrated tax must be completely exhausted before any input tax credit of central tax or state/union territory tax is utilised; the newly inserted rule permits integrated tax credit to be applied towards central and state/union territory tax in any order or proportion provided the entire integrated tax credit is first exhausted, and taxpayers may continue to follow existing common portal functionality until it is updated.</description>
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      <pubDate>Tue, 23 Apr 2019 00:00:00 +0530</pubDate>
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