Utilisation of input tax credit subject to certain conditions
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 49A of the Central Goods and Services Tax Act, 2017 deals with utilisation of input tax credit subject to certain conditions. Notwithstanding anything contained in section 49, 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 acco The Act was enacted on 12 Apr 2017.
1[49A. Utilisation of input tax credit subject to certain conditions.-- Notwithstanding anything contained in section 49, 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 towards such payment.]
Section 49A, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
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Questions about Section 49A
What does Section 49A of the Central Goods and Services Tax Act deal with?
Section 49A of the Central Goods and Services Tax Act is headed "Utilisation of input tax credit subject to certain conditions". [49A. Utilisation of input tax credit subject to certain conditions.-- Notwithstanding anything contained in section 49, 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
How do I find court cases under Section 49A of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 49A, section 49A CGST Act, section 49A of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 49A of the Central Goods and Services Tax Act, and has it changed?
Its own text turns on section 49 (Payment of tax, interest, penalty and other amounts), so none of them can safely be read on its own. One instrument names it without being made under it, most recently Circular No. 98/17/2019-GST dated 23.04.2019 (2019).
When was Section 49A of the Central Goods and Services Tax Act enacted?
Section 49A of the Central Goods and Services Tax Act, cited as CGST Act 49A, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.