State Act

49B

Section 49B. Order of utilization of input tax credit

The Andhra Pradesh Goods and Services Tax Act, 2017

Act no. 16 of 20172017In forceAndhra Pradesh (State Act)

49B. Order of utilization of input tax credit – Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax as the case may be, towards payment of any such tax.]