UTGST Section 9A – Utilization of Input Tax Credit [Updated 2019]

UTGST Section 9A – Utilization of Input Tax Credit

[1] [9A. 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] Inserted by the Union Territory Goods and Services Tax (Amendment) Act, 2018 – Date of Amendment : 29-08-2018, Effective from : 01-02-2019, Retrospective Effect : No