Clarification in respect of utilization of input tax credit under GST

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.... Eedupugallu. CCSTs ref.CCW/74/GST/2015      Dt. 26.05.2019 Circular No. 21/2019 Subject: Clarification in respect of utilization of input tax credit under GST - Reg. Section 49 was amended and Section 49A and Section 49B were inserted vide the Andhra Pradesh Goods and Services Tax (Amendment) Act, 2018 [hereinafter referred to as the APGST (Amendment) Ac....

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....red to as the APGST Rules) in exercise of the powers under Section 49B of the APGST Act vide notification No. 16/2019-Central Tax, Dated 29th March, 2019. In order to ensure uniformity in the implementation of the provisions of the law, the Chief Commissioner, in exercise of his powers conferred by section 168 (1) of the APGST Act, hereby clarifies the issues raised as below. 3.  The ne....

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....utilization of input tax credit of Integrated tax towards the payment of Central tax and State tax, or as the case may be, Union territory tax, in any order subject to the condition that the entire input tax credit on account of Integrated tax is completely exhausted first before the input tax credit on account of Central tax or State / Union territory tax can be utilized. It is clarified that aft....

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....ity under different tax heads Head Output Liability Input tax Credit Integrated tax 1000 1300 Central tax 300 200 State tax / Union Territory tax 300 200 Total 1600 1700 Option 1 : Input tax Credit on account of Discharge of output liability on account of Integrated tax Discharge of output liability on account of Central tax Discharge of ....