Section 9 - Payment of tax

CHAPTER IV

PAYMENT OF TAX

9. 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;

[2][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]

(c) the Union territory tax shall not be utilised towards payment of central tax.

 


[1] This Section was made effective by Notification No. 03/2017-Union Territory Tax dt. 28-06-2017 wef 01-07-2017.

[2] Proviso inserted by Section 3 of The UTGST(A) Act, 2018, dt. 29-08-2018 and made effective from 01-02-2019 by Notification No. 01/2019-Central Tax dt. 29-01-2019.

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