UTGST Section 9B of Union Territory Goods and Services Tax Act, 2017-Order of utilisation of input tax credit

The Union Territory Goods and Services Tax Act, 2017

Chapter-IV Payment of Tax

Section 9B: Order of utilisation of input tax credit.

¹[9B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (c) of section 9, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, Central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.]

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].