Mizoram GST Update: No Refund on Unutilized Input Tax Credit for Certain Services u/s 54(3). Effective July 1, 2017.

Notification No. 15/2017 issued by the Mizoram Taxation Department, effective from July 1, 2017, states that no refund of unutilized input tax credit will be allowed under sub-section (3) of section 54 of the Mizoram Goods and Services Tax Act, 2017. This applies specifically to the supply of services mentioned in sub-item (b) of item 5 of Schedule II of the Act. The notification is issued by the Governor of Mizoram based on the recommendations of the Council.

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