Section 9: Payment of tax.

The Union Territory Goods and Services Tax Act, 2017Central Act · Act 14 of 2017

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.]

Where this provision sits

Act	The Union Territory Goods and Services Tax Act, 2017
Section	9
Marginal note	Payment of tax.
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted, Act 33 of 2018. . Ins. by Act 33 of 2018, s. 3 (w.e.f. 1-2-2019).

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