Notifies that no refund of unutilised input tax credit. - 38/1/2017-Fin(R&C)(15/2017-Rate) - Goa SGST

Notification 38/1/2017-Fin(R C)(15/2017-Rate) In exercise of the powers conferred by sub-section (3) of section 54 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) , the Government of Goa, on the recommendations of the Council hereby notifies that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Goa Goods and Services Tax Act , in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Goa Goods and Services Tax Act . This notification shall come into force with effect from the 1st day of July, 2017. By order and in the name of the Governor of Goa. Sushama D. Kamat, Under Secretary, Finance (R C). Porvorim, 30th June, 2017