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utilisation or input tax credit NotwithstancJing anything contaiMd 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 afrcr the input tax credit available on account of integrated tax has first been utilised fully towards such payment. N0Lwithstru1Jing anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government ., may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, a~ the case may be, towards payment of any such tax.''. 3524 THE ASSAM GAZEITE, EXTRAORDINARY, OCTOBER 24, 2018 Amendment