Section 9:
Payment of tax.
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. The proviso ins. by Act 33 of 2018, s. 3 (w.e.f. 1-2-2019).