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of <h1>Union Territory GST Act Section 10: Transfer of Input Tax Credit to Pay IGST Dues Under CGST Act Section 49(5)</h1> Section 10 of the Union Territory Goods and Services Tax Act, 2017, addresses the transfer of input tax credit. It allows for the utilization of Union territory tax credit to pay tax dues under the Integrated Goods and Services Tax Act, as per section 49(5) of the Central Goods and Services Tax Act. When such credit is used, the Union territory tax amount is reduced by the utilized credit, and the Central Government must transfer an equivalent amount from the Union territory tax account to the integrated tax account, following prescribed procedures and timelines.
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