Section 4(2) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(2)To avail the benefit of this Reimbursement Scheme, eligible unit shall first utilize input tax credit of State tax (SGST) and then Integrated tax (IGST) for discharge of State tax liability and balance of liability, if any, shall be paid in cash and where this Condition is not fulfilled, the Assistant Commissioner of State tax or the Superintendent of State tax, as the case may be, who examines and forwards the fax reimbursement proposal, shall reduce the amount of reimbursement payable to the extent the amount of credit of State tax (SGST) and integrated tax (IGST) are not utilized for payment of tax.
