Payment of tax.

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..... the electronic credit ledger of the registered person on account of,- (a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised .....

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..... egrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;] (c) the Union territory tax shall not be utilised towards paymen .....

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