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Home Acts & Rules GST Acts UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter IV PAYMENT OF TAX This
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Section 9 - Payment of tax. - UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

Extract

..... CHAPTER IV PAYMENT OF TAX Payment of tax. 9. 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 .....

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Section 9 - Payment of tax. - UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

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..... t of central tax is not available for payment of integrated tax;] (c) the Union territory tax shall not be utilised towards payment of central tax. ****** Notes 1. Inserted vide Union Territory Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-02 .....

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Section 9 - Payment of tax. - UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

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