Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 10, verbatim (show)
Section 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 sub-section (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.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Valid-return transfer trigger 10
Questions to answer on the file6 questions
Collection reduction equals utilised credit 10
Questions to answer on the file2 questions
Government account transfer 10
Questions to answer on the file5 questions
Prescribed transfer manner and time 10
Questions to answer on the file2 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 49 of the CGST Act, 2017 | this provision utilisation requirements Section 49 of the CGST Act, 2017 | 10 "sub-section (5) of section 49" |
| Section 39 of the CGST Act, 2017 | this provision return Section 39 of the CGST Act, 2017 | 10 "sub-section (1) of section 39" |
| Section 2 of the CGST Act, 2017 | this provision valid-return definition Section 2 of the CGST Act, 2017 | 10 "valid return" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (6)
| Number | Date | Subject |
|---|---|---|
| Notification No. 50/2020-Central Tax | 24 June 2020 | Seeks to make seventh amendment (2020) to CGST Rules. |
| Notification No. 09/2019-Union Territory Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 02/2019- Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate). |
| Notification No. 02/2019-Union Territory Tax (Rate) | 7 March 2019 | To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs amended by a later instrument |
| Notification No. 29/2018-Union Territory Tax (Rate) | 31 December 2018 | Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
| Notification No. 12/2017-Union Territory Tax (Rate) | 28 June 2017 | To notify the exemptions on supply of services under UTGST Act amended by a later instrument |
| Notification No. 02/2017-Union Territory Tax | 27 June 2017 | Seeks to notify the turnover limit for Composition Levy for UTGST amended by a later instrument |
See also
- Section 49 of the CGST Act, 2017: payment of tax, interest, penalty and other amounts
- Section 39 of the CGST Act, 2017: furnishing of returns
- Section 2 of the CGST Act, 2017: definitions
- Section 9B of the UTGST Act, 2017: order of utilisation of input tax credit
- Section 11 of the UTGST Act, 2017: officers required to assist proper officers
References
- Central Board of Indirect Taxes and Customs. "Section 10. Transfer of input tax credit". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- UTGST Act, 2017, Section 10 on the CBIC tax information portal