Section 49A. Utilisation of input tax credit subject to certain conditions

{
    "act_title": "THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018",
    "act_slug": "bihar-goods-and-services-tax-amendment-act-2018",
    "section_label": "Section",
    "section": {
        "number": "49A",
        "title": "Section 49A. Utilisation of input tax credit subject to certain conditions",
        "chapter": null,
        "content": "\"49A. Utilisation of input tax credit\nsubject to certain conditions.-\nNotwithstanding anything contained in section 49, the input tax credit on account of State\ntax shall be utilised towards payment of integrated tax or State tax, as the case may be, only\nafter the input tax credit available on account of integrated tax has first been utilised fully\ntowards such payment.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 850
    },
    "prev_section": "21",
    "next_section": "49B"
}