Page 26 - CA Final GST

Badlani Classes

Order of utilization of Input Tax Credit of UTGST would be the same like SGST.
This means, Input Tax Credit of SGST or UTGST would first set-off against
SGST or UTGST respectively. Output Tax liabilities and balance, if any, can be
set-off against IGST Output Tax liabilities.

State governments in India are the governments ruling States of India, and the head of the council of
ministers in a state is chief minister. ... Each state has alegislative assembly. A state legislature that
has one house, known as Vidhan Sabha or Legislative assembly.

State and their Legislative & Judiciary Capitals

S no State / Union Administrative Legislative Capital Judiciary
Territory Capital Capital
1 Andaman and Port Blair Port Blair Kolkatta
Nicobar
Islands
2 Andhra Hyderabad Amravati Hyderabad
Pradesh
3 Arunachal Itanagar Itanagar Guwahati
Pradesh
4 Assam Dispur Guwahati Guwahati
5 Bihar Patna Patna Patna
6 Chandigarh Chandigarh Chandigarh
7 Chattisgarh Naya Raipur Raipur Bilaspur
8 Dadar & Silvassa Mumbai
Nagar Havelli
9 Daman & Diu Daman Mumbai
10 Delhi Delhi Delhi Delhi
11 Goa Panaji Porvorim Mumbai
12 Gujrat Gandhinagar Gandhinagar Ahmedabad
13 Haryana Chandigarh Chandigarh Chandigarh
14 Himachal Shimla Shimla (summer) Shimla
Pradesh Dharmshala Dharmshala (winter)
15 J & K Srinagar (summer) Srinagar (summer) Srinagar
Jammu (winter) Jammu (winter) (summer)
Jammu
(winter)
16 Jharkhand Ranchi Ranchi Ranchi
17 Karnataka Bengaluru Bengaluru Bengaluru
18 Kerala Thiruvananthapuram Thiruvananthapuram Kochi
19 Lakshadweep Kavaratti Kavaratti Kochi
20 Madhya Bhopal Bhopal Jabalpur
Pradesh
21 Maharashtra Mumbai Mumbai Mumbai
22 Manipur Imphal Imphal Imphal
23 Meghalaya Shillong Shillong Shillong Page25
24 Mizoram Aizawl Aizawl Guwahati

Central Goods & Services Tax Act, 2017