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Balance in electronic credit record under CGST can be utilized against which obligation?

50. Balance in electronic credit record under CGST can be utilized against which obligation?

  1. CGST
  2. CGST and IGST
  3. CGST, IGST, SGST
  4. All of the above

Answer: B) CGST and IGST

Explanation:

A credit of CGST can be used against CGST and IGST only.

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