section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such ... supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed
referred to in clause (a) or clause (aa): Provided that the input tax credit in respect of such services shall be available (i) where ... purposes specified therein, life insurance and health insurance: Provided that the input tax credit in respect of such goods or services or both shall
input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit ... input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax
Section 23 in The Central Goods and Services Tax (Amendment) Act, 2018
23. In section 54 of the principal Act,
(a) in sub-section ... substituted, namely: "(e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section
Section 49B in The Central Goods and Services Tax (Amendment) Act, 2018
49B. Notwithstanding anything contained in this Chapter and subject to the provisions ... Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory
inserted, namely:
"49A. Notwithstanding anything contained in section 49, the input tax credit on account ... central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax
Section 9B in The Union Territory Goods and Services Tax Act, (Amendment) 2018
9B. Notwithstanding anything contained in this Chapter and subject to the provisions ... Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, Central tax, State tax or Union territory
Section 3 in The Union Territory Goods and Services Tax Act, (Amendment) 2018
3. In section 9 of the principal Act, in clause ... input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax
input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax or Union territory tax, as the case ... only after the input tax credit available on account of integrated tax has first been utilised towards such payment
