Section 9 UTGST Act 2017
[ Section 9 UTGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ]
Section 9 UTGST Act 2017 deals with Payment of tax and is covered in CHAPTER IV PAYMENT OF TAX
(Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent of the President of India on the 12th April 2017 . UTGST Act 2017 is an act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.)
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;
(c) the Union territory tax shall not be utilised towards payment of central tax.
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