State Act
49A
Section 49A. Utilisation of input tax credit subject to certain conditions
THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017
In forceUttar Pradesh (State Act)
49A. Utilisation of input tax credit subject to certain conditions 2[ 49A. 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 first been utilized fully towards such payment.