Integrated tax credit as per section 9A of UTGST Act, 2017 on account of Union Territory Tax shall be utilized towards payment of __________ only after the input tax credit available on account of __________ has first be

CS Executive · Tax Laws · PYQS · December 2019
Integrated tax credit as per section 9A of UTGST Act, 2017 on account of Union Territory Tax shall be utilized towards payment of __________ only after the input tax credit available on account of __________ has first been utilized towards such payment.
(A) Integrated Tax and Union Territory Tax, Integrated Tax
(B) Union Territory Tax, Input Tax
(C) Integrated Tax or Union Territory Tax, Union Territory Tax
(D) Integrated Tax or Union Territory Tax, Integrated Tax

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Goods and Services Tax (GST)

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic