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THE BIHAR GOODS AND SERVICES TAX ACT, 2017
CHAPTER X - PAYMENT OF TAX

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

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.