Chapter - IX of CGST Rules, 2017
PAYMENT OF TAX
1[RULE 88A.
Order of utilization of input tax credit.-
(corresponding section
49
to 49B)
Input tax credit on
account of integrated tax shall first be utilised towards payment of integrated
tax, and the amount remaining, if any, may be utilised towards the payment of
central tax and State tax or Union territory tax, as the case may be, in any
order:
Provided that the input tax credit on account of central tax, State tax or Union
territory tax shall be utilised towards payment of integrated tax, central tax,
State tax or Union territory tax, as the case may be, only after the input tax
credit available on account of integrated tax has first been utilised fully.]
1. Inserted Vide :- Notification No. 16/2019-Central Tax Dt.29.03.2019 [Para 5]