State Act
49A
Section 49A. Utilisation of input tax credit subject to certain conditions
THE UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017
Act no. 6 of 20172017In forceUttarakhand (State Act)
1[49A Notwithstanding anything contained in section 49, the input tax credit on account of state tax shall be utilised to words 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 utilised fully towards such payment.