Union Territory Goods and Services Tax Act, 2017 — back to Table of Contents
Section 9. Payment of tax
The amount of input tax credit available in 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 towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order;
- (b) the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards payment of integrated tax:
Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated 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 payment of central tax.
Note: The proviso to clause (b) was inserted by the Union Territory Goods and Services Tax (Amendment) Act, 2018, section 3, with effect from 1 February 2019. Section 9 is now subject to the overriding order of utilisation prescribed under sections 9A and 9B, inserted at the same time.
