Manipur GST Update: No Refund for Unutilized Input Tax Credit on Specific Services Since July 1, 2017, per Section 54(3.

The Council has issued a notification stating that no refund of unutilized input tax credit will be allowed under sub-section (3) of section 54 of the Manipur Goods and Services Tax Act, 2017, for the supply of services specified in sub-item (b) of item 5 of Schedule II of the Act. This decision, based on the Council's recommendations, is effective from July 1, 2017. The notification was released by the Government of Manipur's Finance Department.

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