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Transfer of input tax credit

Section 9 - Draft-Bills-Reports - INPUT TAX CREDIT - Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016 - Section 9 - 9. (1) On utilization of input tax credit availed under this Act for payment of tax dues under the CG .....

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CGST account in the manner and time as may be prescribed. (2) On utilization of input tax credit availed under this Act for payment of tax dues under the SGST Act as per sub-section (5) of section 7, the amount collected as IGST shall stand reduced b .....

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