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Insertion of new sections 49A and 49B-Utilisation of input tax credit subject to certain conditions-Order of utilisation of input tax credit.

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....nt) Act, 2018<br>Central Goods and Services Tax (Amendment) Act, 2018<br>Insertion of new sections 49A and 49B 21. After section 49 of the principal Act, the following sections shall be inserted, nam....

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....as first been utilised fully towards such payment. Order of utilisation of input tax credit. 49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and c....

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