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IndiaAuditLens Law Library

Section 9B of the UTGST Act, 2017

From the IndiaAuditLens Law Library

GST›UTGST Act, 2017

At a glance

Entitlement and conditions

  • Section 9BThe power operates notwithstanding the Chapter, but remains subject to the prohibition in section 9(c).

Procedure, powers and definitions

  • Section 9BThe Government’s rule-making power covers both the order and manner of credit utilisation across the specified tax categories.

The Government can prescribe the order and manner of using integrated-tax, central-tax, State-tax and Union territory tax credit on the Council’s recommendations. Section 9B overrides other provisions of the Chapter but remains subject to section 9(c). The prescribed order therefore cannot remove the prohibition on using Union territory tax credit towards central tax.[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 9B, verbatim (show)

1[Section 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.]

1. Inserted vide s. 4 of the Union Territory Goods and Services Tax (Amendment) Act, 2018 w.e.f. 01.02.2019

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.

Prescribed utilisation order and manner 9B

Questions to answer on the file6 questions
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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 9b 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. 01.02.2019[2]
Provisions connected to Section 9B
ProvisionConnectionWords that tie them
Section 9this provision preserves prohibition Section 99B "subject to the provisions of clause (c) of section 9"

Circulars and notifications

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

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 9B. Order of 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