Other GST Sections
List of all sections of UTGST Act 2017 List of all sections of GST, All Sections of CGST Act 2017 List of all sections of IGST Act 2017, All Sections Union Territory GST
Section 9 of UTGST – Payment of tax under Union Territory GST Act 2017
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; (c) the Union territory tax shall not be utilised towards payment of central tax. Recommended Articles
GST Scope GST Return GST Forms GST Rate GST Registration What is GST? GST Invoice Format GST Composition Scheme HSN Code GST Login GST Rules GST Status Track GST ARN Time of Supply
