<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Clarification regarding the utilization of Input Tax Credit under GST</title>
    <link>https://www.taxtmi.com/circulars?id=70175</link>
    <description>Clarification is issued on the utilisation of input tax credit under GST after the insertion of Section 49A, Section 49B and Rule 88A. Input tax credit of integrated tax must be exhausted first, and may then be used for central tax and state tax in the prescribed sequence. Until the common portal is updated to reflect the new utilisation order, taxpayers will continue to use input tax credit according to the existing portal functionality.</description>
    <language>en-us</language>
    <pubDate>Tue, 25 Jun 2019 00:00:00 +0530</pubDate>
    <lastBuildDate>Wed, 03 Jun 2026 15:35:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=905245" rel="self" type="application/rss+xml"/>
    <item>
      <title>Clarification regarding the utilization of Input Tax Credit under GST</title>
      <link>https://www.taxtmi.com/circulars?id=70175</link>
      <description>Clarification is issued on the utilisation of input tax credit under GST after the insertion of Section 49A, Section 49B and Rule 88A. Input tax credit of integrated tax must be exhausted first, and may then be used for central tax and state tax in the prescribed sequence. Until the common portal is updated to reflect the new utilisation order, taxpayers will continue to use input tax credit according to the existing portal functionality.</description>
      <category>Circulars</category>
      <law>GST - States</law>
      <pubDate>Tue, 25 Jun 2019 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/circulars?id=70175</guid>
    </item>
  </channel>
</rss>