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

CHAPTER IV

PAYMENT OF TAX

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

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;

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