18 Transfer of input tax credit- IGST Bill 2017
THE INTEGRATED GOODS AND SERVICES TAX BILL, 2017 Transfer of input tax credit. 18. On utilisation of credit of integrated tax availed under this Act for payment of,–– (a) Central tax in accordance with the provisions of sub-section (5) of section49 of the Central Goods and Services Tax Act, the amount collected as integrated tax… Read More »