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of <h1>Amendment to Section 9 of UT GST Act 2017: Changes in Input Tax Credit Utilization Effective February 1, 2019.</h1> Section 9 of the Union Territory Goods and Services Tax Act, 2017, outlines the utilization of input tax credit in the electronic credit ledger of a registered person. Integrated tax credit should first be used for integrated tax payments, with any remaining amount applied to central and Union territory taxes in sequence. Union territory tax credit is primarily for Union territory tax payments, with any surplus used for integrated tax, provided central tax credit is unavailable. Union territory tax credit cannot be used for central tax payments. An amendment effective from February 1, 2019, specifies conditions for utilizing Union territory tax credit for integrated tax.
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