Order of utilisation of input tax credit
UTGST s.9B, UTGST Act
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In one line
The Government may prescribe the order and manner in which credit is used – the rule behind the IGST-first utilisation sequence in Rule 88A.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Mirrors section 49B – the power under which Rule 88A relaxes the order of utilisation within IGST.
The exact words of the law
427 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2019-02-01 · Insertedvide
Inserted vide s. 4 of the Union Territory Goods and Services Tax (Amendment) Act, 2018 w.e.f. 01.02.2019
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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