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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER X  -  PAYMENT OF TAX

TaxGPT

Summarize Section 49B by TaxGPT in
  AA   |   Print

Section 49B - Order of utilisation of input tax credit

1[49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the 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 tax, as the case may be, towards payment of a


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