Section 49A: [ Utilisation of input tax credit subject to certain conditions. [Inserted by Act No. 31 of 2018, dated 29.8.2018.]

Q: What does Section 49A of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 49A CGST pertains to "[ Utilisation of input tax credit subject to certain conditions. [Inserted by Act No. 31 of 2018, dated 29.8.2018.]". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 49A of The Central Goods and Services Tax Act, 2017 (CGST) governs [ Utilisation of input tax credit subject to certain conditions. [Inserted by Act No. 31 of 2018, dated 29.8.2018.]. As verified on 19 May 2026.

Q: Is Section 49A CGST still in force?

Yes, Section 49A of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 49A CGST?

धारा 49A CGST is the Devanagari Hindi reference for Section 49A of the The Central Goods and Services Tax Act, 2017. Section 49A of The Central Goods and Services Tax Act, 2017 (CGST) governs [ Utilisation of input tax credit subject to certain conditions. [Inserted by Act No. 31 of 2018, dated 29.8.2018.]. As verified on 19 May 2026.

Q: What is Dhara 49A CGST?

Dhara 49A CGST is the Roman Hindi reference for Section 49A of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 49A of The Central Goods and Services Tax Act, 2017 (CGST) governs [ Utilisation of input tax credit subject to certain conditions. [Inserted by Act No. 31 of 2018, dated 29.8.2018.]. As verified on 19 May 2026.

Q: How to cite Section 49A of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 49A, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 49A (India).

Law on Tips Editorial Board

- 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.