Utilisation of input tax credit
UTGST s.9A, UTGST Act
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UTGST credit may be used only after the IGST credit has been fully utilised, for IGST or UTGST as the case may be.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Mirrors section 49A of the CGST Act – UTGST credit may be used only after IGST credit is exhausted.
The exact words of the law
366 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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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 1st February, 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 If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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