[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 towards such payment.]
Section 49A: Utilisation of input tax credit subject to certain conditions.
The Central Goods and Services Tax Act, 2017Central Act · Act 12 of 2017
Where this provision sits
| Act | The Central Goods and Services Tax Act, 2017 |
|---|---|
| Section | 49A |
| Marginal note | Utilisation of input tax credit subject to certain conditions. |
| Jurisdiction | Central |
| Status | In force as published by the source |
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
- inserted, Act 31 of 2018. . Ins. by Act 31 of 2018, s. 21 (w.e.f. 1-2-2019).
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