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.
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[9A. Utilisation of input tax credit.—Notwithstanding anything contained in section 9, the input
tax credit on account of Union territory tax shall be utilised towards payment of integrated tax or Union
territory tax, as the case may be, only after the input tax credit available on account of integrated tax has
first been utilised towards such payment.
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.]
10. Transfer of input tax credit.—On utilisation of input tax credit of Union territory tax for payment
of tax dues under the Integrated Goods and Services Tax Act in accordance with the provisions of subsection (5) of section 49 of the Central Goods and Services Tax Act, as reflected in the valid return
furnished under sub-section (1) of section 39 of the Central Goods and Services Tax Act, the amount
collected as Union territory tax shall stand reduced by an amount equal to such credit so utilised and the
Central Government shall transfer an amount equal to the amount so reduced from the Union territory tax
account to the integrated tax account in such manner and within such time as may be prescribed.