UTGST Section 9 — Payment of tax
UTGST Act · Payment of tax
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Section 9 of the UTGST Act, 2017 governs Payment of tax. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 9 UTGST: Payment of tax — eligibility, conditions, case laws and compliance impact under Indian tax law.
(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.
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1
Inserted vide s. 3 of the Union Territory Goods and Services Tax(Amendment) Act, 2018 w.e.f 1st February, 2019.