Provisions under Section 9 of the UTGST Act 2017 relating to “Payment of Tax”:
Section 9: Payment of Tax (CHAPTER IV: PAYMENT OF TAX) [*1]
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. [*2]
(c) the Union territory tax shall not be utilised towards payment of central tax.
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Notes (History of Amendments in Bare Text):
1. UTGST Act 2017 notified vide GOI Notification dated 12/04/2017. CBEC notified 01/07/2017 as commencement date of Section 6 vide Notification 3/2017.
2. Proviso to clause (b) inserted vide the UTGST (Amendment) Act, 2018, followed with Notification 1/2019 on commencement date of 01/02/2019.