Amendment in Notification G.O. (P) No.76/2017/TD. dated 30th June, 2017

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.... (3) of section 54 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification issued under G.O. (P) No.76/2017/TD. dated 30th June, 2017 and published as S.R.O. No.374/2017 in the Kerala G....

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....o have come into force with effect from the 20th day of October, 2023. By order of the Governor, Dr. A. JAYATHILAK, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) The Government of Kerala has decided to notify that no refund of unutilised input tax credit shall be allowed under sub-sec....