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Asked by Sarthak on :Jun. 21, 2018

If I have credit balance of ITC in my Electronic …

If I have credit balance of ITC in my Electronic cash ledger on account of Integrated tax, how and …

If I have credit balance of ITC in my Electronic cash ledger on account of Integrated tax, how and in what order can I utilize such balance?

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Sarthak Jun. 21, 2018

The balance of integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order.

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