https://www.taxtmi.com/notifications?id=121806 The notification prescribes procedural exclusions from entitlement to ninety per cent provisional refund on zero-rated supplies: persons granted registration within six months of the refund application, and persons who have not furnished returns for three consecutive tax periods immediately preceding the application, are ineligible for the provisional refund, under sub-section (6) of Section 54 of the Odisha GST Act. en-us Thu, 17 Aug 2017 00:00:00 +0530 Wed, 13 Sep 2017 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121806 The notification prescribes procedural exclusions from entitlement to ninety per cent provisional refund on zero-rated supplies: persons granted registration within six months of the refund application, and persons who have not furnished returns for three consecutive tax periods immediately preceding the application, are ineligible for the provisional refund, under sub-section (6) of Section 54 of the Odisha GST Act. Notifications GST - States Thu, 17 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121806