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) [section 9A inserted from 01/02/2019: refer Note 1]
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.
Amendments History:
1. Section 9A inserted vide the UTGST (Amendment) Act, 2018, followed with Notification 1/2019 on commencement date of 01/02/2019.
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| UTGST Act 2017: Last updated 30/11/2023 |
| The UTGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through UTGST (Amendment) Act 2018, Finance Act 2019, Finance Act 2020, Finance Act 2021, Finance Act, 2022 and Finance Act, 2023 including various Notifications/ Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective UTGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made in the UTGST Act, 2017 by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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