order of utilisation of input credit

please tell me the effective date of application of order of utilisation of input credit and also the notification if any.
Replies (4)

with effect from 1st February, 2019 

thank you.if there any notification please forward it.

notification no 02/2019 dt 29.01.2019

https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-02-central-tax-english-2019.pdf

Dear Mohit,

Please refer section 49A of CGST Amendment Act. A summary with illustration has been provided in CCI Article hosted few days back: https://www.caclubindia.com/articles/critical-aspects-for-gst-returns-in-2019-35708.asp 

Hope this is useful.

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