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Transfer of input tax credit

Section 47 - Draft-Bills-Reports - Goods and Services Tax - Section 47 - CHAPTER-X 47. On utilization of input tax credit availed under the CGST Act for payment of tax dues under the IGST Act as per sub-section Error! Reference source not found. of s .....

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me as may be prescribed. CGST Act On utilization of input tax credit availed under the SGST Act for payment of tax dues under the IGST Act as per sub-section Error! Reference source not found. of section 44, the amount collected as SGST shall stand r .....

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