Section 49A in The U.P. Goods and Services Tax Act, 2017
49A. [ Utilisation of input tax credit subject to certain conditions. [Inserted by Uttar Pradesh Act No. 45 of 2018, dated 24.12.2018.]
- Notwithstanding anything contained 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 after the input tax credit available on account of integrated tax has first been utilised fully towards such payment.
