Order of Utilisation of ITC

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....osit made towards tax, interest,............. (2) The input tax credit as self-assessed in the return of a registered person shall be credited to his electronic credit ledger, in accordance with section 41, to be maintained in such manner as may be prescribed. (3) .................. (4) The amount available in the electronic credit ledger may be used for making any payment towards output tax....

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.... may be utilised towards payment of integrated tax [Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;]; (d) the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remain....

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....9A. Utilisation of input tax credit subject to certain conditions. - (1) Notwithstanding anything contained in section 49, the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax ....

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....ry tax, as the case may be, in any order: Provided that the input tax credit on account of Central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State 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 fully. The newly inserted rule 88A in the....