Amendment to notification G.O. Ms. No.5/2017-Puducherry GST (Rate), dated the 29th June, 2017 on supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3). - G.O. Ms. No. 20/2018-Puducherry GST (Rate) - Puducherry SGST
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Input tax credit restriction: accumulated unutilised ITC for specified goods lapses after the prescribed cutoff affecting refund entitlement. The notification amends the refund proviso to exclude input tax credit accumulated on specified goods for supplies received on or after the notified cutoff, and provides that accumulated input tax credit remaining unutilised after payment of tax up to the month of July, 2018, on inward supplies received up to the last day of July, 2018, shall lapse.
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.
Input tax credit restriction: accumulated unutilised ITC for specified goods lapses after the prescribed cutoff affecting refund entitlement.
The notification amends the refund proviso to exclude input tax credit accumulated on specified goods for supplies received on or after the notified cutoff, and provides that accumulated input tax credit remaining unutilised after payment of tax up to the month of July, 2018, on inward supplies received up to the last day of July, 2018, shall lapse.
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