Check sibling questions

According to Section 9 of Union Territory Goods and Service Tax Act, 2017:

The amount of input tax credit available in the electronic credit ledger of the registered person on account of,—

  1. 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;

  2. 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;

  3. the Union territory tax shall not be utilised towards payment of central tax
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Davneet Singh

Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 12 years. He provides courses for Maths and Science at Teachoo.