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.” 

 

Notes:

1. Inserted vide Union Territory Goods and Services Tax (Amendment) Act, 2018 w.e.f 01-02-2019

 

 

Loading