1. (1) This Act may be called the Union Territory Goods and Services Tax (Amendment)
Act, 2018.
(2) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint.
Short title and
commencement.
EXTRAORDINARY
PART II — Section 1
PUBLISHED BY AUTHORITY
No. 46] NEW DELHI, THURSDAY, AUGUST 30, 2018/BHADRAPADA 8, 1940 (SAKA)
Separate paging is given to this Part in order that it may be filed as a separate compilation.
REGISTERED NO. DL—(N)04/0007/2003—18
2. In section 7 of the Union Territory Goods and Services Tax Act, 2017 (hereinafter
referred to as the principal Act), for sub-section (4), the following sub-section shall be
substituted, namely:––
"(4) The Government may, on the recommendations of the Council, by
notification, specify a class of registered persons who shall, in respect of supply of
specified categories of goods or services or both received from an unregistered
supplier, pay the tax on reverse charge basis as the recipient of such supply of goods
or services or both, and all the provisions of this Act shall apply to such recipient as
if he is the person liable for paying the tax in relation to such supply of goods or
services or both.".
3. In section 9 of the principal Act, in clause (b), the following proviso shall be
inserted, namely:––
"Provided that the input tax credit on account of Union territory 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.".
4. After section 9 of the principal Act, the following sections shall be inserted,
namely:—
"9A. Notwithstanding anything contained in section 9, the input tax credit on
account of Union territory tax shall be utilised towards payment of integrated 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 towards such payment.
9B. Notwithstanding anything contained in this Chapter and subject to the
provisions of clause (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.".
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