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 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; 1 [ 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. ****** Notes 1. Inserted vide Union Territory Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-02-2019

08/2019 - Dated: 29-3-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
03/2019 - Dated: 29-3-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
03/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) - Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017)shall come into force
01/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - UTGST Rate Schedule u/s 7(1) notifying rates of UTGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods