Section 4 - Insertion of new sections 9A and 9B- Utilisation of input tax credit-Order of utilisation of input tax credit. - Union Territory Goods and Services Tax (Amendment) Act, 2018

Insertion of new sections 9A and 9B. 4 . After section 9 of the principal Act, the following sections shall be inserted, namely:- Utilisation of input tax credit. 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. Order of utilisation of input tax credit. 9B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (c) of section 9, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax , central tax , State tax or Union territory tax , as the case may be, towards payment of any such tax . .