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Section 5: Insertion of new rule 88A

The Karnataka Goods and Services Tax Rules, (Third Amendment) Rules, 2019State Rules of Karnataka · 2017

After rule 88 of the said rules, the following shall be inserted, namely:- “88A. Order of utilization of input tax credit.- Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining, if any, 7 may be utilised towards the payment of central tax and State tax or Union territory tax, as the case may be, in any order:

Provided that, 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.”.

Where this provision sits

ActThe Karnataka Goods and Services Tax Rules, (Third Amendment) Rules, 2019
Section5
Marginal noteInsertion of new rule 88A
JurisdictionState of Karnataka
StatusIn force as published by the source

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