Important Keyword: Section 49, Section 49B. GST Section 49B. Order of utilisation of input tax credit.- GST Section 49B. Order of utilisation of input tax credit.- (1) Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and...

Important Keyword: Section 49, Section 49A. GST Section 49A. Utilisation of input tax credit subject to certain conditions.- GST Section 49A. Utilisation of input tax credit subject to certain conditions.- Notwithstanding anything contained in section 49, the...

      (b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, on account of the details of the said supplies being furnished under sub-section (1) of section 37,––

Provided that the proper officer may, on sufficient cause being shown by the said taxable person, extend the said period of ninety days by a further period not exceeding ninety days.