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of <h1>Madhya Pradesh Bars Refund of Unutilized Input Tax Credit for Certain Services Under Schedule II, Section 54(3) GST Act.</h1> The notification issued by the Madhya Pradesh State Government, effective from July 1, 2017, states that no refund of unutilized input tax credit will be permitted for the supply of services as specified in sub-item (b) of item 5 of Schedule II of the Madhya Pradesh Goods and Services Tax Act, 2017. This decision is made under the authority granted by sub-section (3) of section 54 of the Act, following recommendations from the GST Council.
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