State Act
49A
Section 49A. Utilisation of input tax credit subject to certain conditions.
The Telangana Goods and Services Tax Act, 2017.
Act no. 23 of 20172017In forceTelangana (State Act)
128[49A. 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.