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IndiaAuditLens Law Library

Section 9A of the UTGST Act, 2017

From the IndiaAuditLens Law Library

GST›UTGST Act, 2017

At a glance

Entitlement and conditions

  • Section 9AUTGST credit follows available integrated-tax credit towards the specified payment, despite the general rules in section 9.

Procedure, powers and definitions

  • Section 9AThe law does not settle whether such payment means the particular payment being discharged or the whole liability being discharged at that time.

Section 9A gives available integrated-tax credit priority over Union territory tax credit for payment of integrated tax or Union territory tax. It overrides section 9 and took effect on 1 February 2019. The wording ties priority to such payment, leaving open whether the comparison concerns a particular payment or the whole liability being discharged at that time.[1]

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 9A, verbatim (show)

1[Section 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.]

1. Inserted vide s. 4 of the Union Territory Goods and Services Tax (Amendment) Act, 2018 w.e.f 1st February, 2019.

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.

IGST credit prior to UT credit 9A

Questions to answer on the file4 questions
Ticks stay in this browser only.

Such-payment interpretation 9A

Questions to answer on the file1 question
Ticks stay in this browser only.

Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to section 9a as footnoted in the CBIC text
NoteChange
1Inserted vide s. 4 of the Union Territory Goods and Services Tax (Amendment) Act, 2018 w.e.f 1st February, 2019.[2]
Provisions connected to Section 9A
ProvisionConnectionWords that tie them
Section 9this provision overrides Section 99A "Notwithstanding anything contained in section 9"

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

Unsettled questions

The words of section 9a do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. What is such payment in CGST section 49A or UTGST section 9A: the particular payment being discharged, or the whole of the liability being discharged at that time?

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 9A. Utilisation of input tax credit". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
  2. The Union Territory Goods and Services Tax (Amendment) Act, 2018. Cited in CBIC footnote 1.

External links