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CHAPTER IX - PAYMENT OF TAX
Rule 85 of CGST Rules - Electronic...
Rule 86 of CGST Rules - Electronic...
Rule 86A of CGST Rules - Condition...
Rule 87 of CGST Rules - Electronic...
Rule 88 of CGST Rules - Identifica...
Rule 88A of CGST Rules - Order of ...
Rule 86B of CGST Rules - Restricti... Rule 88B of CGST Rules - Manner of... Rule 88C of CGST Rules - Manner of... Rule 88D of CGST Rules - Manner of...Rule 88A of CGST Rules - Order of utilization of input tax credit
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88A. Order of utilization of input tax credit.[1]
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. |
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