Section 9B of UTGST Act 2017: Order of utilisation of input tax credit (ITC)

Provisions under Section 9B of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Order of utilisation of input tax credit (ITC)”, are as under:

Section 9B of UTGST Act 2017: Order of utilisation of input tax credit (CHAPTER IV PAYMENT OF TAX)

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.

Amendments History:

1. Section 9B 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.

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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.

Section-wise/ Rule-wise Text of GST Acts/ Rules
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UTGST Act/ DefinitionsUTGST Rules

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