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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....dment Acts<br>Section 21 of the 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....

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....t of integrated tax has 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 provi....