The Union Territory Goods and Services Act, 2017 (UTGST Act)

Section 9B of the Union Territory Goods and Services Act, 2017 (UTGST Act)

Order of utilisation of input tax credit.

This Act was made and amended vide the following notifications

“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.”