Section 9 of UTGST Act 2017: Payment of Tax

Section 9 of UTGST Act 2017: Payment of Tax

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

Section 9 of UTGST Act 2017: Payment of Tax (CHAPTER IV – 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:

[Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax.]$1

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

Amendments History:

$1. Proviso inserted vide UTGST (Amendment) Act, 2018, however commencement date is yet to be notified.

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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. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the UTGST Amendment Act, 2018 itself.

Related Posts:

Union Territory Goods and Services Tax (UTGST) Act, 2017 (Chapter-wise/ Section-wise)

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