Section 9 of UTGST Act 2017: Payment of Tax

Section 9: “Payment of Tax” (UTGST Act, 2017)

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

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;

(c) the Union territory tax shall not be utilised towards payment of central tax.

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