Provisions under Section 9A of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Utilisation of input tax credit (ITC)”, are as under:
Section 9A of UTGST Act 2017: Utilisation of input tax credit (CHAPTER IV PAYMENT OF TAX)
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.
1. Section 9A 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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