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UTGST · Chapter Guide

Chapter 4 — Payment of Tax

Checked 27 Jul 20264 provision(s)

Chapter in 2 Minutes

  • This chapter groups sections 9, 9A, 9B, 10 of the Union Territory Goods and Services Tax Act, 2017.
  • Use the provision map below and then follow each section into Rules, Forms, notifications and practical workflows.

Section-by-section map

  1. Section 9 — Payment of tax
  2. Section 9A — Utilisation of input tax credit
  3. Section 9B — Order of utilisation of input tax credit
  4. Section 10 — Transfer of input tax credit

Practical questions to ask

  • What factual trigger decides which section in this chapter applies?
  • What was the operative wording on the transaction/order date?
  • Which Rule, Form or notification changes the implementation?
  • What evidence would an officer or appellate forum expect?

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