Section 21: After section 49 of the principal Act, the following sections shall be inserted, namely

Tamil Nadu Goods and Services Tax Amendment Act( TN Act 3 of 2019)State Act of Tamil Nadu · Act 3 of 2019

Insertion of new sections 49A and 49B.

“49A. Utilisation of input tax credit subject to certain conditions.— Notwithstanding anything contained in section 49, the input tax credit on account of State tax shall be utilised towards payment of integrated tax or State tax, as the case may be, only after the input tax credit available on account of integrated tax has fi rst been utilised fully towards such payment.

Where this provision sits

Act	Tamil Nadu Goods and Services Tax Amendment Act( TN Act 3 of 2019)
Section	21
Marginal note	After section 49 of the principal Act, the following sections shall be inserted, namely
Jurisdiction	State of Tamil Nadu
Status	In force as published by the source

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