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Transfer of input tax credit

Section 37A - Draft-Bills-Reports - Goods and Services Tax - Section 37A - CHAPTER-IXA 37A. On utilization of input tax credit availed under the CGST Act for payment of tax dues under the IGST Act as per sub-section (5) of section 35, the amount collected as CGST shall stand reduced by an amount equal to the credit so utilized and the Central Government shall transfer an amount equal to the amount so reduced from the CGST account to the IGST account in the manner and time as may be prescribed. N .....

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