Restriction on Grant of Provisional Refund under Section 54 of the GGST Act, 2017 to Specified Registered Persons

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....GHN-72)/GST-2025/S.54(6)(1)/GST Cell: In exercise of the powers conferred by sub-section (6) of section 54 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat on the recommendations of the Goods and Services Tax Council, hereby notifies the following category of registered persons who shall not be allowed refund on provisional basis under the said Act, name....