LawgistThe Union Territory Goods and Services Tax Act
9BOrder of utilisation of input tax credit
1[9B. Order of utilisation of input tax credit.--Notwithstanding anything contained in this Chapter and subject to the provisions of clause (c) of section 9, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, Central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.]
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1. Ins. by s. 4, ibid., (w.e.f. 1-2-2019).
All sections
- 1 Short title, extent and commencement
- 2 Definitions
- 3 Officers under this Act
- 4 Authorisation of officers
- 5 Powers of officers
- 6 Authorisation of officers of central tax as proper officer in certain circumstances
- 7 Levy and collection
- 8 Power to grant exemption from tax
- 9 Payment of tax
- 9A Utilisation of input tax credit
- 9B Order of utilisation of input tax credit
- 10 Transfer of input tax credit
- 11 Officers required to assist proper officers
- 12 Tax wrongfully collected and paid to Central Government or Union territory Government
- 13 Recovery of tax
- 14 Definitions
- 15 Constitution of Authority for Advance Ruling
- 16 Constitution of Appellate Authority for Advance Ruling
- 17 Migration of existing tax payers
- 18 Transitional arrangements for input tax credit
- 19 Transitional provisions relating to job work
- 20 Miscellaneous transitional provisions
- 21 Application of provisions of Central Goods and Services Tax Act
- 22 Power to make rules
- 23 General power to make regulations
- 24 Laying of rules, regulations and notifications
- 25 Power to issue instructions or directions
- 26 Removal of difficulties
