Section 49A in The Haryana Goods and Services Tax Act, 2017
49A. [ Utilization of input tax credit subject to certain conditions. [Inserted by Haryana Act No. 25 of 2018, dated 28.9.2018.]
- Notwithstanding anything contained in section 49, the input tax credit on account of State tax shall be utilized towards payment of integrated tax or State tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilized fully towards such payment.
