Section 9 – Acts – PAYMENT OF TAX – UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – Section 9 – CHAPTER IV PAYMENT OF TAX Payment of tax. 9. The amount of input tax credit available in the electronic credit ledger of the registered person on account of,- (a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order; (b) t
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