State Act
49B
Section 49B. Order of utilization of the input tax credit.
THE GOA GOODS AND SERVICES TAX ACT, 2017
Act no. 4 of 20172017In forceGoa (State Act)
49B. Order of utilization of the 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 utilization of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.]