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Transfer of input tax credit

Section 14 - Draft-Bills-Reports - INPUT TAX CREDIT - MODEL IGST LAW - Draft The Integrated Goods and Services Tax Act, 2016 - [November 2016] - Section 14 - 14. (1) On utilization of input tax credit availed under this Act for payment of tax dues un .....

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unt to the 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 11, the amount collected as IGST shall sta .....

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