UTGST Section 9a — Availability of credit in special circumstances
UTGST Act · Availability of credit in special circumstances
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Section 9a of the UTGST Act, 2017 governs Availability of credit in special circumstances. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 9a UTGST: Availability of credit in special circumstances — eligibility, conditions, case laws and compliance impact under Indian tax law.
Section 9A. Utilisation of input tax credit. 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
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1
Inserted vide s. 4 of the Union Territory Goods and Services Tax (Amendment) Act, 2018 w.e.f 1st February, 2019.