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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Uttar Pradesh clarifies conditions for refund of unutilized input tax credit u/s 54(3) of UPSGST Act 2017.</h1> The circular addresses the interpretation of the second proviso of Section 54(3) of the Uttar Pradesh State Goods and Services Tax (UPSGST) Act 2017. It clarifies the conditions under which a registered person is eligible for a refund of unutilized input tax credit under the said section. The document provides guidance to ensure uniformity in the application of the law across the state, instructing relevant authorities on the procedural aspects and necessary compliance for processing such refund claims.
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