Section 49B: Order of utilisation of input tax credit

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

Section 49B CGST pertains to "Order of utilisation of input tax credit". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 49B of The Central Goods and Services Tax Act, 2017 (CGST) governs order of utilisation of input tax credit. As verified on 19 May 2026.

Q: Is Section 49B CGST still in force?

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

Q: What is धारा 49B CGST?

धारा 49B CGST is the Devanagari Hindi reference for Section 49B of the The Central Goods and Services Tax Act, 2017. Section 49B of The Central Goods and Services Tax Act, 2017 (CGST) governs order of utilisation of input tax credit. As verified on 19 May 2026.

Q: What is Dhara 49B CGST?

Dhara 49B CGST is the Roman Hindi reference for Section 49B of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 49B of The Central Goods and Services Tax Act, 2017 (CGST) governs order of utilisation of input tax credit. As verified on 19 May 2026.

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

Cite as: "Section 49B, 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, § 49B (India).

Law on Tips Editorial Board

- Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.]