UTGST Section 9A of Union Territory Goods and Services Tax Act, 2017-Utilisation of input tax credit

The Union Territory Goods and Services Tax Act, 2017

Chapter-IV Payment of Tax

Section 9A: Utilisation of input tax credit.

¹[9A. Notwithstanding anything contained in section 9, the input tax credit on account of Union territory tax shall be utilised towards payment of integrated 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 towards such payment.]

References

Amendments:

1. Inserted by Union Territory Goods and Services Tax (Amendment) Act, 2018, w.e.f. 01.02.2019 [vide Notification No. 1/2019-Union Territory Tax  dated 29.01.2019].