Section 9A: “Utilisation of input tax credit (ITC)” (UTGST Act, 2017)
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)
[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.]$1
$1. Section 9A inserted vide UTGST (Amendment) Act, 2018.
The Union Territory Goods and Services Tax (UTGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. Further, CBIC has separately notified the commencement date of provisions of various Sections of the UTGST (Amendment) Act 2018 vide Notification No. 1/2019 Union Territory Tax dt. 29 Jan. 2019 , except for sections where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the UTGST Amendment Act, 2018 itself.