Section 9 of UTGST Act 2017: Payment of Tax

Provisions under Section 9 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Payment of Tax”, are as under:

Section 9 of UTGST Act 2017: Payment of Tax (CHAPTER IV – 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.

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 9 of the UTGST Act 2017, vide Notification 3/2017 UT Tax dt. 28/06/2017.

2. Proviso to clause (b) inserted vide the UTGST (Amendment) Act, 2018: GOI Notification dt. 30/08/2018, followed with CBIC Notification 1/2019 UT Tax dt. 29/01/2019 on commencement date of 01/02/2019.

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Note: The UTGST Act, 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended  through UTGST (Amendment) Act, 2018, Finance Act, 2019, Finance Act, 2020, Finance Act, 2021, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective UTGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.

CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.

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