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.
1. CBEC notifies 1st July 2017 as the Commencement date for Section 9 of the UTGST Act 2017, vide Notification 3/2017 UT Tax.
2. Proviso to clause (b) inserted vide the UTGST (Amendment) Act, 2018: GOI Notification dt. 30 Aug. 2018, followed with CBIC Notification on commencement date of 1st Feb. 2019 vide Notification 1/2019 UT Tax dt. 29 Jan. 2019.
Govt. has notified the Union Territory Goods and Services Tax (UTGST) Act, 2017 on 12 April, 2017 followed with Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the UTGST/ Amendment Acts from time to time, except where specifically mentioned in the respective UTGST/ Amendment Acts.
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