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    <title>Will unutilized ITC at the end of the financial year (after introduction of GST) be refunded?</title>
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    <description>Unutilized input tax credit at the end of the financial year is not refundable under the GST law and must be carried forward to the next financial year for utilisation against future tax liabilities.</description>
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      <description>Unutilized input tax credit at the end of the financial year is not refundable under the GST law and must be carried forward to the next financial year for utilisation against future tax liabilities.</description>
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