Section 88A: [ Order of utilization of input tax credit. [Inserted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]

Q: What does Section 88A of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) deal with?

Section 88A TCAAR pertains to "[ Order of utilization of input tax credit. [Inserted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]". It is part of the The CGST (Assessment and Audit) Rules, 2017, a legislation enacted by the Parliament of India. Section 88A of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs [ Order of utilization of input tax credit. [Inserted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: Is Section 88A TCAAR still in force?

Yes, Section 88A of the The CGST (Assessment and Audit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 88A TCAAR?

धारा 88A TCAAR is the Devanagari Hindi reference for Section 88A of the The CGST (Assessment and Audit) Rules, 2017. Section 88A of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs [ Order of utilization of input tax credit. [Inserted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: What is Dhara 88A TCAAR?

Dhara 88A TCAAR is the Roman Hindi reference for Section 88A of the The CGST (Assessment and Audit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 88A of The CGST (Assessment and Audit) Rules, 2017 (TCAAR) governs [ Order of utilization of input tax credit. [Inserted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: How to cite Section 88A of The CGST (Assessment and Audit) Rules, 2017?

Cite as: "Section 88A, The CGST (Assessment and Audit) Rules, 2017 (TCAAR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Assessment and Audit) Rules, 2017, § 88A (India).

Law on Tips Editorial Board

- Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining, if any, may be utilised towards the payment of central tax and State tax or Union territory tax, as the case may be, in any order:

Provided that 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.]

[Chapter X] [Inserted 'Chapter IV, Chapter V, Chapter VI, Chapter VII, Chapter VIII, Chapter IX, Chapter X, Chapter XI, Chapter XII, Chapter XIII, Chapter XIV, Chapter XV, Chapter XVI' by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).] Refund