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Transfer of input tax credit

Section 47 - Draft-Bills-Reports - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 47 - CHAPTER-X 47. On utilization of input tax credit availed under the CGST Act for payment of tax dues under t .....

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reduced from the CGST account to the IGST account in the manner and time 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 sourc .....

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