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2017 (10) TMI 253 - HC - GSTUtilisation of CGST credit and SGST credit for payment of integrated tax in terms of Section 49 (5) of the Central Goods and Services Tax Act, 2017 - Held that: - A reference is made to Rule 86 (2) of the CGST Rules which states that ‘the electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of Section 49.’ It is also pointed out that under Section 146 of the CGST Act, the mandate of the Common Goods and Services Tax Electronic Portal is to facilitate the registration, payment of tax, furnishing of its returns, etc. It is also submitted that the system cannot be programmed so as to deny the utilization of CGST and SGST credit in a manner not envisaged either under Section 49 (5) of the Act or the Rules made under Section 49 (4) of the Act - some time sought for obtaining instructions.
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