Provisions under Rule 88A of CGST Rules, 2017 relating to “Order of utilization of input tax credit (ITC)”:
CGST Rule 88A: Order of utilization of input tax credit (Chapter IX: Payment of Tax) [*1]
Input tax credit on account 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 Union territory tax, as the case may be, in any order:
Provided that the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully.
Notes (History of Amendments in Bare Text):
1. CGST Rule 88A inserted from 29/03/2019 vide Notification 16/2019.
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