No refund of unutilised input tax credit for certain specified services under GST; refunds disallowed by state notification. Notification prohibits refund of unutilised input tax credit in respect of supplies of services specified in sub-item (b) of item 5 of Schedule II, by declaring that no refund shall be allowed under the refund provision of the Maharashtra Goods and Services Tax Act, 2017; it also specifies the date on which this prohibition takes effect.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
No refund of unutilised input tax credit for certain specified services under GST; refunds disallowed by state notification.
Notification prohibits refund of unutilised input tax credit in respect of supplies of services specified in sub-item (b) of item 5 of Schedule II, by declaring that no refund shall be allowed under the refund provision of the Maharashtra Goods and Services Tax Act, 2017; it also specifies the date on which this prohibition takes effect.
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