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Transfer of input tax credit

Article 14 - INPUT TAX CREDIT - Goods and Services Tax - Article 14 - 14. (1) On utilization of input tax credit availed under this Act for payment of tax dues under the CGST Act as per sub-section (5 .....

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he IGST account 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-sec .....

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