Restrictions of refund of unutilized input tax credit of GST paid on inputs to manufacturer exporters of fabrics

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.... Rao, I.A.S. Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada. Circular No.C6/2018/GST CCTs Ref.in CCW/GST/74/2015 Dt.09.01.2018 Sub:- Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics- Regarding. @@@ Doubts have been raised regarding the restrictions of refund of unutilized input tax cred....

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.... 2.2 Based on the recommendations of the GST Council, Notification in G.O.Ms.No.264, Revenue (Commercial Taxes-II), 29th June, 2017 [as amended from time to time] has been issued under clause (ii) of the proviso to sub-section (3) of section 54 of the APGST Act, 2017 restricting refund of unutilized input tax credit of GST paid on inputs in respect of certain specified goods, including input tax ....