Tag Archives: Section 49A GST Act 2017

Section 49A CGST Act 2017 : Utilisation of input tax credit subject to certain conditions

By | August 29, 2018

Section 49A CGST Act 2017 [ Section 49A CGST Act 2017 Inserted by The Central Goods and Services Tax (Amendment) Act 2018 w.e.f. 1-2-2019. However As per Circular No 98/18/2019 Dated Dated 23rd April 2019 : GST ITC utilization Clarified ,GST Portal is showing utilization as per Old Rules before section 49A and Section 49B. Till… Read More »