Section 49(5) in West Bengal Goods and Services Tax Act, 2017
(5)The amount of input tax credit available in the electronic credit ledger of the registered person on account of--(a)integrated tax shall first be utilized towards payment of integrated tax and the amount remaining, if any, may be utilized towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order;(b)the central tax shall first be utilized towards payment of central tax and the amount remaining, if any, may be utilized towards the payment of integrated tax;(c)the State tax shall first be utilized towards payment of State tax and the amount remaining, if any, may be utilized towards the payment of integrated tax;(d)the Union territory tax shall first be utilized towards payment of Union territory tax and the amount remaining, if any, may be utilized towards the payment of integrated tax;(e)the central tax shall not be utilized towards payment of State tax or Union territory tax; and(f)the State tax or Union territory tax shall not be utilized towards payment of central tax.
