Restriction of refund of un-utilised ITC u/s.54(3) of the KGST Act, 2017 in case of services of certain category.

GST – States – 15/2017 – Dated:- 29-6-2017 – FINANCE SECRETARIAT NOTIFICATION (15/2017) No. FD 48 CSL 2017, Bengaluru, dated: 29.06.2017. In exercise of the powers conferred by sub-section (3) of section 54 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Karnataka Goods and

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