Section 9 of UTGST – Payment of tax as per Union Territory GST Act. Deep analysis for Section 9 of UTGST Bill 2017 – Payment of tax as per Union Territory GST Act as per UTGST Act 2017. Get Complete Details for UTGST Section 9 and also get detailed analysis of all Sections of UTGST Act 2017. This UTGST Section provide all details for Payment of tax as per Union Territory GST Act applicable on all Union Territories of India. Find Analysis of UTGST Section 9 of Union Territory goods & Service tax Act 2017. The Main purpose of UTGST bill is to apply a collection of tax on every Intra UT supply of goods and service in the union territories in absence of legislature and has similar properties as that of SGST. Check Section Wise Analysis of UTGST Act 2017, Chapter Wise Analysis of UTGST All Sections. In this article you may find complete details regarding Section 9 of UTGST Act 2017 – Payment of tax as per Union Territory GST Act. Now Check more details from below…..
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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.