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Payment of tax.

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Full Text of the Document

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....the electronic credit ledger of the registered person on account of,- (a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised t....

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Full Text of the Document

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....grated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;] (c) the Union territory tax shall not be utilised towards payment....

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