Section 49A
Utilisation of input tax credit subject to certain conditions
In force
Section 49A. Utilisation of input tax credit subject to certain conditions.
Notwithstanding anything contained in section 49, the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-49A.html
- Source confidence: Pending verification
Quick facts
- Section
- 49A
- Chapter
- X
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0